Managing E-Way Bills under GST: Modifying, Rejecting, and Cancelling

The process of managing e-way bills (EWBs) and consolidated e-way bills involves several crucial steps once they have been generated. This article outlines procedures for updating vehicle numbers, changing transporter IDs, rejecting, cancelling, and extending the validity of these essential GST documents.

A significant update: the NIC will launch a second e-way bill portal (ewaybill2.gst.gov.in) on July 1, 2025, as announced by the GSTN on June 16, 2025 (GSTN's advisory dated 16th June 2025). This initiative aims to reduce reliance on a single portal and ensure real-time data synchronization between the two platforms.

Steps to Update Vehicle Numbers on E-Way Bills

While the vehicle number is optional when generating Part A of an e-way bill, it is mandatory for the valid movement of goods. The e-way bill portal allows users to update vehicle details, a feature useful in these scenarios:

• If the vehicle number was omitted during initial e-way bill generation.
• When goods are transferred to a different vehicle or conveyance due to a breakdown or transshipment during transit.

This update can be performed multiple times within the e-way bill's validity period. It is important to note that no other e-way bill details are editable. The portal also offers a bulk update feature, enabling users to update vehicle details for multiple e-way bills simultaneously using an Excel template.

Detailed Steps for Vehicle Number Update:

1. Access either e-way bill portal 1 or 2. Navigate to the dashboard and select the 'Update Vehicle No' sub-option under 'e-Waybill'.
   • For updating transport or vehicle details on a Consolidated e-way bill, choose 'Re-generate' located under 'Consolidated EWB' on the dashboard's left-hand side. The remaining steps are identical.
2. Specify how you wish to display e-way bills by selecting either 'e-Way Bill No.' or 'Generated Date'. Enter the corresponding e-way bill number or date, then click 'Go'. A list of filtered e-way bills will be presented based on your selection.
3. Choose the specific e-way bill requiring a vehicle number update. On the subsequent page, input the following information:
   • Vehicle number
   • Originating location ('From Place')
   • Reason for change (select from 'Transhipment', 'Vehicle Break down', or 'Not updated earlier')
   • Any relevant remarks. Click the 'Submit' button to finalize.
   • If the mode of transport is rail, air, or ship, use the transporter document number instead of the vehicle number.

The e-way bill will instantly reflect the new details. Any errors will be displayed for correction. Consolidated e-way bills can also have their vehicle details updated through this process.

Changing Transporter IDs on E-Way Bills

The original transporter or seller who generated the e-way bill has the authority to change or re-assign the Transporter ID, replacing the existing transporter with a new one. Once the original transporter assigns a new one by modifying the TransID, the seller can no longer make further changes. Only Part-B details are open for editing in this context.

Steps to Re-assign a Transporter:

1. On the dashboard's left-hand panel, select the 'Update EWB Transporter' sub-option found under the 'e-Waybill' menu.
2. Input the e-way bill number and click 'Go'. You can use either the Transporter GSTIN or the Transporter enrolment ID.
3. Enter the new or revised Transporter ID. The transporter's name will appear for verification. Click 'Submit'.

The updated e-way bill will display on the screen. You can then click 'Print' to obtain a physical copy. It is important to note that the e-way bill number remains unchanged despite modifications to transporter details.

How to Reject E-Way Bills

Taxpayers can reject e-way bills generated by other parties (as recipients or suppliers) that are associated with their GSTIN. For instance, if a consignment is cancelled midway and never reaches its destination, the recipient may opt to reject the e-way bill.

Prerequisites for Rejection:

• The date on which the e-way bill was generated.
• The specific e-way bill number intended for rejection.

To reject an e-way bill, log in to either e-way bill portal 1 or 2, then click on 'Reject' on the left side of the dashboard. On the screen that appears, select the generation date of the e-way bill and click 'Submit'. A list of e-way bills generated on that date will be shown. Tick the box next to the e-way bill you wish to reject on the right-hand side. A confirmation message will confirm successful rejection.

Important: As the receiving party, you must communicate acceptance or rejection of the consignment specified in the e-way bill. If no communication is made within 72 hours of the e-way bill's generation, the details are automatically deemed accepted.

Cancelling E-Way Bills

If goods are not transported at all, or not as per the details provided in the e-way bill, the generator of the e-way bill can cancel it by following these steps.

Key points regarding cancellation:

• Only the entity that generated the e-way bill can cancel it.
• The cancellation window is limited to within 24 hours of generation.
• A cancelled e-way bill is legally invalid for goods movement.
• If an empowered officer has verified the e-way bill, it cannot be cancelled.

Steps for Cancellation:

1. Click on 'e-way bill' or 'Consolidated EWB', then select 'Cancel' from the dropdown menu.
2. Enter the 12-digit e-way bill number for the e-way bill you intend to cancel and click 'Go'.

The selected e-way bill will appear. Provide a suitable reason for cancellation, such as "goods are not being moved" or "incorrect entry in the E-way bill".

Extending the Validity Period of E-Way Bills

The generator of an e-way bill can extend its validity. This action can be taken either eight hours before the e-way bill expires or within eight hours after its expiry.

Steps for Extending Validity:

1. Log in to the portal and select 'Extend validity' under the 'e-Waybill' option on the dashboard.
2. Enter the e-way bill number for which you require an extension.
3. The e-way bill form will appear. At the bottom of the screen, click 'Yes' in response to "Do you wish to get an extension for this EWB?". Also, provide a reason for the extension.

You have the option to re-enter details for the remaining distance, place of dispatch, and place of delivery. After extension, a new e-way bill number is assigned, replacing the old one. Note that Part-A details cannot be altered during this process; only the validity for the remaining travel distance is extended.