E-Way Bill - Consolidation

E-Way Bill – Consolidation, Rejection and Cancellation

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E-Way Bill – Consolidation, Rejection Cancellation

An E-Way bill can be cancelled if it has been created in error or if the order has been cancelled by the recipient or if the goods are not being transported. In this article, we shall look at a few information related to the consolidation, rejection, and cancellation of an E-Way Bill.

Consolidation of E-Way Bill

Consolidated e-way bill is a document that comprises of multiple E-Way bills for multiple consignments which are being carried out in one transportation (goods vehicle). To be precise, transporter transporting multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments. Hence, a transporter can create a consolidated e-way bills for movement of multiple consignments in one vehicle.

Rejection of E-way Bill

The transporter of goods can generate the e-way bill mentioning the details of other people as a recipient of goods. There is a pre-arrangement in the common portal for the other party to view the e-way bill generated against their respective GSTIN. One can communicate the acceptance or rejection of consignments of such nature, mentioned in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of e-way bill generation or the time of delivery of goods whichever is earlier, it would be considered acceptable.

Deletion of E-Way Bill

An E-Way Bill once generated cannot be deleted. However, it can be cancelled by the E-way bill (EWB) generator within 24 hours of generation. If a particular EWB has been verified by the concerned officer, then it cannot be cancelled. Further, the e-way bill could be canceled if either Good are not transported or they are not transported based on the details furnished in the e-way bill

Notification of E-Way Bill Generated – 3rd Party

The taxpayer or recipient can reject the e-way bill generated corresponding to his GSTIN by other parties. The following options are available for him to view the list of e-way bills:

  • He could see the details on the dashboard the instant he logs onto the system.
  • He would receive one SMS every day indicating the total e-way bill activities under his GSTIN.
  • He could access the “reject option” and select date and see the e-way bills. In this case, the system lists the E-Way bills generated under his GSTIN by 3rd party sources.
  • He could access “report” and see the “EWBs by other parties”.

 

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