Arjuna (Fictional Character): Krishna, From 1st February, Registration of E-Way bill is compulsory for interstate supply. So, what are its conditions?
Krishna (Fictional Character): Arjuna, It is important for supplier to generate E-way bill if the value of interstate supply is more than Rs. 50000. If either the consignor or consignee do not generate the e-way bill and the value of goods is more than Rs. 50,000/- then responsibility of the generating e-way bill will be of the transporter. E –way Bill cannot be generated manually. It is to be generated on computerized basis only.
Arjuna: Krishna, What information is to be given in E-way Bill?
Krishna: Arjuna, It has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and Part B comprising of transporter details (Vehicle number).
Arjuna: Krishna, if there is any discrepancy in the information given in tax invoice or delivery challan and in E-way bill, Can the e-way bill be modified or edited?
Krishna: Arjuna, The e-way bill once generated cannot be edited or modified. In such a situation, e-way bill generated with wrong information has to be cancelled and generated afresh again. The cancellation is required to be done within twenty-four hours from the time of generation.
Arjuna: Krishna, Can the information given in Part – B of e-way bill be modified or edited?
Krishna: Arjuna, Part B comprising of transporter details (Vehicle number). If there is any change in transportation, then it is important to give details in part B. Further, even if Part A is wrongly entered and submitted, even then the same cannot be later edited, Only Part-B can be updated to it.
For Eg. – If the transportation is being done by one vehicle, but there is break down in that vehicle and goods in that vehicle are shifted in other vehicle, then the information relating to this is to be updated in Part B of E-way bill.
Arjuna: Krishna, Who can delete the E –way bill?
Krishna: Arjuna, The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any proper officer within 24 hours, then it cannot be cancelled. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.
Arjuna: Krishna, can the recipient delete the E-way bill?
Krishna: Arjuna, Yes, A recipient has right to cancel the e-way bill within 72 hours of its generation.
Arjuna: Krishna, what lesson the taxpayer should take from this?
Krishna: Arjuna, Now old days has gone. It is the Era of GST. Now the details in the tax invoice cannot be altered. So, firstly prepare the tax invoice along with correct information and then generate the correct E – way bill from this.
Author Bio
In case of a “Bill To Ship To” scenario where invoice and physical consignment is matching and Invoice mentions Bill To and Ship To details correctly and only ewaybill type wrongly selected as “regular” instead of “Bill To Ship To”, and 96 hours passed as cargo moved interstate then what can be maximum penalty ? Regards,
ABC procures goods for INR 61,000 but mistakenly Eway bill was generated for INR 6,100.
The time duration for 24 hours has also been lapsed.
Please suggest us actions we should take in this regard by supporting rules/Act.
BC procures goods for INR 61,000 but mistakenly Eway bill was generated for INR 6,100. The time duration for 24 hours has also been lapsed. Please suggest us actions we should take in this regard by supporting rules/Act.
Read more at: https://taxguru.in/goods-and-service-tax/mistake-eway-bill.html?replytocom=129231#respond
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you can genrate new Tax Invoice Along With E Way bill then courier the same
what it is showing the error that othe values are not correct what is meant by that/
What if the vehicle number is mismatch in eWay Bill and forgot to update in part B ? how much proper officer can fine for this ?
if in ewaybill pincode different but distric is same BUT IS WRONGE
I have made an invoice on 26 sept 2018 and generate e way bill for the same .Total IGST is
63244.By clerical mistake it is shown that IGST 31622
and CESS 31622 IN e way bill-How can I rectify this.Plese give a valuable suggestion.
I have made an invoice with serial no.158 on 19 sept’18 and also an e way bill of the same invoice.but the invoice is made from kolkata which should be made from mumbai.therefore i have to cancel the same invoice as the same goods to be dispatched from mumbai.
secondly I have Paid 46,000/- tax on e way bill.plz help and advice to save my money
HOW TO MENTIONS TWO VEHICLE NO. IN ONE E-WAY BILL? HOW IT POSSIBLE??? PLEASE REPLY…
E-WAY BILL GENERATED BUT GOODS NOT SEND AND ALL REEDY 2 DAYS COMPLETE BUT NOT CANCEL E- WAY BILL HOW TO CANCEL AND AGAIN I WILL GENERATE SAME BILL AND MISTAKE IS GENERATE E WAY BILL BUT TRANSPORTER NAME AND VEHICLE NO CHANGE PLEASE REPLY
What if the E-way bill is generated using wrong GSTIN and the recipient (as a result of wrong GSTIN) failed to communicate within 72 hours their acceptance or rejection?