Latest updates on E-way bills
29th August 2021
From 1st May 2021 to 18th August 2021, e-way bills will not be blocked for taxpayers in case of non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filers and one quarter or more for QRMP taxpayers) between March and May 2021.
4th August 2021
From 15th August 2021, e-way bills will be blocked due to the non-filing of GSTR-3B.
1st June 2021
1. The e-way bill portal's release notes clarify that a GSTIN that has been suspended cannot generate an e-way bill. However, a suspended GSTIN can generate an e-way bill as a recipient or as a transporter.
2. The mode of transport has been updated from 'Ship' to 'Ship/Road cum Ship', allowing the user to enter a vehicle number for goods that are initially transported by road and a bill of lading number and date for goods to be transported by ship. This enables the use of ODC advantages for ship-to-ship transportation and simplifies the process of updating vehicle information as vehicles are moved on the road.
How to modify or cancel E-way bill under GST?
As we become familiar with the GST system, we believe in entering all relevant information upon submission; nonetheless, errors do occur occasionally. In the event of an error, the E-way bill portal allows for modification. If a user wishes to cancel an E-way bill, the system allows for this as well.
Cancellation of E-way Bill:
If the generator determines that the goods were not delivered or were not transported in accordance with the provided information, the generator may cancel the E-way bill. The E-way bill can be cancelled 24 hours after it is generated. Once cancelled, it is no longer legal for anyone to use it.
Note: Once an empowered officer has verified an E-way bill, it cannot be cancelled.
The Process to cancel an E-way bill:
· Click on the "E-way bill" after logging onto the E-way bill portal.
· A drop-down menu appears in front of you. Select the Cancel option from the same.
· You need to enter the 12 digit E-way bill number and click on "GO". For example, if the goods are not being moved, an incorrect E-way bill is entered.
· The E-way bill appears in front of you. Provide them with a valid reason for the cancellation, and you are done.
Sometimes, there might be a few changes or modifications that are requested by the generator. In such cases, a modification option is also available on the portal.
Updating the vehicle number:
The vehicle number can be modified only if it was not specified when the e-Way bill was generated or if the goods are transferred to another vehicle due to a breakdown. A vehicle number cannot be updated under any other condition.
Steps to update a vehicle number:
1. Login on the E-way bill portal and select the Update vehicle number under the E-way bill tab appearing on the left-hand side of the dashboard.
Note: If the Consolidated e-way bill requires an update to the transport/vehicle details, click 'Re-generate' from the left-hand side of the dashboard's 'Consolidated EWB' menu.
2. Then, a tab appears with the option Show E-way bill by: ‘E-way bill number’ or ‘Generated date’. Select the option that best suits you. Click on "GO" after selecting the appropriate E-way bill number.
Select the relevant e-Way Bill for which you want to update the vehicle number.
3. Enter the following details in the form:
· Vehicle number,
· Place information (From place)
· Reason for updating the vehicle number (Tran-shipment, Vehicle Break down or not updated earlier)
· Remarks, if any
4. After you've entered the necessary details, click the submit button. The E-way will be instantly updated. You can now print a copy of the most recent E-way bill. Additionally, you can update the transporter ID using the E-way portal.
Note: If the mode of transportation is rail, air, or ship, enter the transporter document number instead of the vehicle number.
Steps to update the Transporter ID on e-WAY Bills:
The Transporter/seller who generated the e-way bills can change/re-assign the Transporter ID, thereby replacing the existing transporter with a new one. If the originally allocated transporter changes the TransID and assigns the other transporter, the seller is unable to make any changes. Additionally, only Part-B details may be edited.
· Under the "E-way bill" section, click "Update EWB Transporter."
· Enter the Transporter's GSTIN or enrollment ID.
· Submit the new/changed transporter ID.
On the screen, the updated e-way bill appears. To print the E-way bill, click Print. Take note that the E-way bill number remains the same regardless of the transporter's details. Additionally, you can extend the validity of the E-way bill through the same portal by clicking on extend validity under the E-way bill portal and entering the necessary information.
How to reject E-way bills?
This feature enables a taxpayer to reject e-way bills generated by other parties (as recipients/suppliers) using the taxpayer's GSTIN.
For example, if the consignment was cancelled en route, the recipient may reject the e-way bill.
Prerequisites:
- Date of e-way bill generation
- E-way bill number you wish to reject
1) Log in to the e-way bill portal. On the left-hand side of the dashboard, click on 'Reject.'
2) Select the date the e-way bill was generated and click on the 'Submit' button. A list of e-way bills generated on the selected date will appear. On the right-hand side, tick mark next to the e-way bill you wish to reject. Once the e-way bill is successfully rejected, a notification appears on the screen.
Note: You may convey your acceptance or rejection of the consignment specified in the e-way bill as a second party. If he does not convey his acceptance or rejection within 72 hours from the generation of the e-way Bill, it is presumed that he has accepted the information.
