Major Concepts in E-Way Bill
Concepts of Acceptance , Rejection and Updating of E-Way Bill
E Way Bill introduces a sense of urgency in the process of movement and promptly recording the transactions.
(A) Acceptance & Rejection
Rule 138(12) of CGST Rules 2017 as updated 9th October 2019 talks that Where the person to whom the information specified in sub-rule (11) ( Part-A of E-Way Bill Containing Consignment Details ) has been made available does not communicate his acceptance or rejection
1) within seventy two hours of the details being made available to him on the common portal, or
2) the time of delivery of goods
whichever is earlier.
It shall be deemed that he has accepted the said details. That means you have at least 3 Days to reject and generate new eway bill in case of any modification.
(B) Cancellation of E-Way Bill
Rule 138(9) of CGST Rules 2017 as updated 9th October 2019 talks that Where an e-way bill has been generated, but
1) Goods are either not transported or
2) Are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty-four hours of generation of the e-way bill.
Case where E-Way bill Cannot be cancelled: E-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B which states about Verification of documents and conveyance that is Interception by Proper Officer.
(C) Updating of Part-B of E-Way Bill
Third Proviso of Rule 138(10) CGST Rules 2017 as updated 9th October 2019 talks that the validity of the e-way bill may be extended within eight hours from the time of its expiry.
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