A famous saying goes like “Correcting mistakes is better than to live with them”. But GST law thinks on different lines. What is done once is final, and no subsequent alterations and modifications are allowed under GST regime. Returns once filed cannot be altered subsequently.
E-way bill system has been rolled out on the same path and an e-way bill once generated cannot be edited or modified later on.
E-way bill consists of 2 parts – Part A & Part B. Part A has consignor-consignee details. Apart from that, it also has description, HSN code, and value of goods in the consignment. Part B has vehicle details such as transporter name and vehicle number.
Correction/ Deletion of e-way bill not allowed
E-way bill cannot be deleted or corrected once it has been generated. The e-way bill can only be cancelled, and then a new e-way bill needs to be generated containing the correct details.
E-way bill can be cancelled only if –
- Goods are not transported or,
- Goods are transported but not as per details mentioned in the e-way bill
E-way bill should be cancelled within 24 hours of its generation and it can be cancelled only by the person who generated the e-way bills. For this, login into e-way bill portal, select the cancel option from drop-down and enter the e-way bill numbers to be cancelled.
Remember, if the e-way bill is examined and verified by the empowered officer in transit, the e-way bill cannot be cancelled at all.
Updating Part-B in E-Way Bill
Part B of the e-way bill can be filled only if Part A has been rightly filled and submitted. If the vehicle details are not known at the time of generating Part A, the consignor/ consignee may leave the Part B blank.
In this situation, the transporter has to log-in on E-way bill portal, and update the vehicle details.
If the transporter changes the vehicle before the movement of goods or during transit due to breakdown of vehicle or because of transshipment, Part-B must be changed to reflect correct vehicle details.
Right of recipient to reject the e-way bill
Consignee (person receiving the goods) can reject the e-way bill within 72 hours of its generation.
During the transit, if the proper officer inspects the goods and documents, and finds out that they don’t match, he may seize the goods and impose taxes and penalties. Hence, it is advisable that e-way bill should be filled correctly upfront.