Questions related to Cancelling e-Way Bill, Rejecting e-Way Bill with solutions. Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases.Hence e-way bill generated from the common portal is required.

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Can the e-way bill be deleted or cancelled?

Whether the e-way bill can be cancelled? If yes, under what circumstances?

Is e-way bill required in case it gets cancelled during the transit i.e. either during its movement or during its storage in a warehouse by the transporter?

Who can reject the e-way bill and Why?

How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party?

  • He can see the details on the dashboard, once he logs into the system.

  • He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.

  • He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others.

  • He can go to report and see the ‘EWBs by other parties’.

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