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An e-way bill is a document required to be carried by the person in charge of conveyance containing details and instructions relating to the shipment of a consignment of goods of value exceeding Rupees Fifty Thousand. Typically, it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, distance covered and carrier partners details.
Accordingly, it’s an official shipping document that travels with a shipment, identifies its consignor, consignee, origin and destination, describes the goods, and shows their weight and value of goods.
An E - way bill be cancelled due to any one of the following reasons –
In case e - way bill is generated but no movement of goods took place, it may be cancelled within 24 hours from the time of its generation. But, if the same is not cancelled within 24 hours, then the system would not allow the cancellation by consignor. In all this cases, one can request recipient to reject the e - way bill at his end in the common portal within 72 hours of its generation.
However, if the time period for rejection of 72 hours also lapses then no mechanism is provided in the e way bill rules. Hence, it is very important that all e-way bills that are not supported by proper movement of goods or are invalid or wrongly generated must be immediately cancelled.
e-way bill under GST seeks that the details of e-way bill to be communicated to the recipient for his acceptance or rejection. In the event of the same not being accepted/rejected within 72 hours, the same shall be deemed accepted.
So the time limit for cancellation stands on two points
If there is mistake, incorrect or wrong entry in the e-Way Bill, then it cannot be edited or corrected or modified. And instead one has to cancel that e - Way Bill and generate the new one.
Know More about E-Way Bill
E-Way Bill, E-Way Bill Rules, E-Way Bill Verification, GST Exemption list for E-Way Bill, How to Generate E-Way Bill, E-Way Bill State Wise, How to Register E-Way Bill, How to Generate Bulk E-Way Bill, How to Cancel E-Way Bill, Minimum Distance required for E-Way Bill