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GST E WAY BILL CANCELLATION

dharmesh (prop.) (37 Points)

06 November 2019

E WAY BILL WAS MADE ON 25.10.19, GOODS NOT DISPATCHED DUE TO NON AVAILABLE OF TRANSPORT. CAN NOT CANCEL WAY BILL. WHAT ABOUT PREVIOUS WAY BILL ? ( PREVIOUS INVOICE HAS BEEN CANCELLED FROM BOOK AND MADE NEW INVOICE TODAY AND MAKE FRESH WAY BILL AS WELL )

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Deepak Gupta (CA Student) (15922 Points)
Replied 06 November 2019

Since, EWB cannot be cancelled now from both supplier and recipient end, so to nullify the effect, don’t delete the earlier invoice, instead issue a credit note and generate EWB as well along with delivery challan.

In case EWB is generated but no movement of goods took place, it may be cancelled within 24 hours from the time of its generation. However, if the same is not cancelled within 24 hours, then the system would not allow the cancellation by consignor. In such a situation, one can request recipient to reject the EWB 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 rules. Therefore, it is very important that all EWBs that are not supported by proper movement of goods or are invalid or wrongly generated must be immediately cancelled.

In case of return of goods based on credit note, there is necessity of delivery challan accompanying the goods. However, EWB cannot be generated based on credit note as the field of document type will be delivery challan in EWB portal. Therefore, in addition to credit note, delivery challan need to be issued and EWB shall be generated on the basis of such delivery challan giving reference to “Sale Returns” as the reason for inward movement of goods. It is suggested to mention on the delivery challan that the goods are being moved on account of sales return with corresponding credit note number.

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