The e-Way Bill is one electronic document that is required to be generated for transporting goods valued at over Rs 50,000. The inter-state e Way Bill was introduced on the 1st of April while the Bill for the intra-state movement of goods is being implemented in phases from the 15th of April. Although there were some initial apprehensions about the viability of the Electronic Way Bill, the doubts and fears are slowly subsiding with the passage of time. The Bill is making transportation hassle-free and is addressing major concerns of the goods transportation sector like transit-time and manual entry issues.
The Digital e Way Bill can be generated by a registered consignor or consignee or even by the transporter of the goods. The Bill can also be generated by a transporter who is not registered by enrolling themselves on the common portal.
The details of the Bill
The E Way Bill has two parts – Part A and Part B. The details of the consignor and consignee including description, HSN number and the value of the goods. The details of the transporter are to be entered in Part B.
It may so happen that the person filling in the Bill may involuntarily fill in some wrong details. In such a scenario, the Bill has to cancelled and a new one has to be generated. This is because the e-Way Portal has no provision for editing or correcting any details that have already been entered.
How to cancel an E-Way Bill?
A Digital e-Way Bill has to be cancelled by the person generating it within 24 hours of its generation. However, if the Bill is already verified by an officer, it cannot be cancelled. In such a case, a new e-Way Bill has to be generated with the correct details.
E-Way Bills can be cancelled under any one of the two circumstances:
I) The bill has to be cancelled within 24 hours of its generation and it has to be done by the person generating it.
II) The goods should not have been transported or if they have been transported, it should not have occurred according to the details mentioned in the bill.
The Consignee/Receiver can also cancel e Way Bill
The person receiving the goods, or the consignee also has the right to reject the Bill within 72 hours of the generating the Bill. He/she can do if he/she thinks that the goods do not belong to her.
Carrying a correct Electronic Way Bill is of utmost importance as the transporting officer may seize the goods or may impose fines if the goods and documents are found to be not matching during transit.