Introduction
An e-way bill is a mandatory document carried by the individual responsible for the conveyance of goods. The bill contains the necessary instructions and details related to the shipment of a consignment of various goods, whose value exceeds Rs. 50,000. It mainly highlights the names of the consignee and the consignor, the shipment destination, the origin of the consignment, details of the carrier partners, and the total distance covered.
In other words, e-way bills are official shipping documents, which travel with shipments and identify the consignee, consignor, goods’ description, origin, and destination. It also highlights the value and weight of transported goods. However, the involved parties may sometimes need to cancel their e-way bill associated with the shipped goods. In this blog post, you will get details related to the E-waybill cancellation rules and guidelines, along with the steps to cancel the e-way bill.
Circumstances for the Cancellation of E-way Bills
Before you know the e-way bill cancellation process, you must know the following circumstances related to the cancellation of an e-way bill-
- Cancellation is essential if there is any data entry or typing-related mistake in the generated e-way bill
- Cancellation because of the non-movement or non-shipment of goods
Other than that, the CGST Act lets you cancel your e-way bill for a few other specific reasons.
Duration for an E-way Bill Cancellation
If the consignee or the consignor generates an e-way bill but fails to transport the goods, any one of them may cancel it within 24 hours from the time of the bill’s generation. In contrast, if the concerned person does not cancel the e-way bill within 24 hours, the system does not permit the consignor to cancel it.
In such situations, the consignor may request the consignee to reject the generated bill at his end. For this, the recipient needs to check the common portal and complete the cancellation process within 72 hours of the generated e-way bill. None of the involved parties will bear penalties for not cancelling the e-way bill during this period.
On the other hand, if the rejection period of 72 hours also lapses, no provision is available in the existing e-way bill rule related to the non-compliance consequences for e-waybills. Hence, one should immediately cancel the wrongly generated or invalid e-way bills and the ones not supported by the proper transportation of goods.
E-way Bill Cancellation Duration in Tabulated Form
You must know the time limit for e-way bill cancellation in tabulated form as well to prevent legal actions for uncancelled e-waybills in the future.
Note-
Cancellation of an e-way bill is not possible at all once any empowered officer verifies it.
| Period/Deadline | Verification Status | At Consignor End | At Consignee End |
|---|---|---|---|
| Before 24 hours | Not verified in transit | Yes | No |
| Before 72 hours | Verified in transit but pending at the recipient side | No | Yes |
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Steps to Cancel an E-way Bill
Now, you will get a step-by-step e-way bill cancellation guide to cancel your e-way bill as follows-
Step 1-Login to the Portal
To start, you should log on to the official website or portal of the e-way bill system and access your e-way bill.
Step 2-Select the Option ‘Cancel’
Once you log into the portal, you will get the tab of e-way bill in its left menu bar. Here, you should select the option Cancel.
Step 3-Enter the E-way Bill Number
After you select the cancel option, you will get another new screen displayed on the portal. The new screen will prompt users to enter their 12-digit e-way bill number. After you enter your bill number, you should click Go.
Step 4-Highlight the Reason for Your E-way Bill Cancellation
Whether you register yourself as a consignee or a consignor, you must provide at least one valid reason to cancel your generated e-way bill.
Conclusion
Overall, the CGST Act allows both the consignor and the consignee to cancel the e-way bill under certain unavoidable circumstances. The consignor should cancel the e-way bill within only 24 hours of its generation or should prioritize the cancellation period. On the other hand, the consignee or the recipient gets up to 72 hours period to cancel the generated e-way bill. Regardless of the consigner or the consignor, if the authorized officer already verifies the respective e-way bill, the involved parties may not cancel it.
Frequently Asked Questions
- Who can cancel the e-way bill?
Only the generator of the e-way bill has the right to cancel the e-way bill. However, if the deadline exceeds, the generator should request the recipient so that the recipient may cancel the e-way bill from his side.
- What is the deadline for the cancellation of an e-way bill?
A consignor must cancel the e-way bill within only 24 hours but a consignee gets a maximum of 72 hours for the same. In other words, 24 hours is the minimum deadline and 72 hours is the maximum deadline associated with the cancellation of an e-way bill.
- Can I use a cancelled e-way bill?
No, the use of a cancelled e-way bill is illegal.
- Is it possible to rectify or modify an already generated e-way bill?
One cannot rectify or modify an already generated e-way bill. However, if the generated e-way bill contains wrong information, you may cancel it and create a fresh one.
- How can I delete an e-way bill?
You cannot delete an e-way bill once you generate it.
- What is the penalty associated with the cancellation of an e-way bill?
If the involved party cancels his e-way bill within the deadline (24 hours or 72 hours), he does not need to pay any penalty amount to the authorized officer.
- How can a person cancel a generated e-way bill after the deadline of 24 hours?
The receiver may cancel the generated e-way bill even when the cancellation deadline crosses 24 hours.
- What are the other sites from where one can cancel his generated e-way bill?
You may cancel your generated e-way bill on SAP Help, Tally Prime, Courier Guy, and similar other portals.
