Hi, What happens if Consignment Stuck due to e-Way Bill Expired or Vehicle Breakdown or How to cancel expired e-Way Bill or Can validity of an expired e-Way Bill be extended? here we are going to discuss the way out if Consignment Stuck due to e-Way Bill Expired or Vehicle Breakdown.
ALL THE QUARRIES ARE CLASSIFIED HERE UNDER AS FOLLOWS: -
WHAT TO DO?
IF E-WAY BILL EXPIRED BEFORE REACHING TO DESTINATION,
ACCIDENTAL BREAK DOWN OF VEHICLE BEFORE DESTINATION
OR FOR ANY CERTAIN REASON THE CONSIGNMENT NOT REACHED TO DESTINATION.
Normally, the movement of the consignment is to be completed withing the validity period mentioned in the e-way bill starting from source destination to the place of delivery. In case of any accidental breakdown of vehicle or transshipment can be done online at any time within the validity of the e-Waybill.
Under any circumstances, a consignment can not move without having valid e-Way Bill.
Now, it is situation where a RTP (Registered Tax Payer) had issued an Invoice and had also generated e-Waybill but the goods are stuck in between starting destination to Final destination with no movement possible due to certain reason as follows:
The validity of the e-Way bill expired or
Unable to extend the validity of the e-Way bill or
Chang of vehicle or transshipment not possible through online of that e-Way bill.
Here are steps to overcome the situation as follows:
Step 1: Issue an undertaking in duplicate mentioning the fact that the goods should not be moved any further due to … (with proper reason). The undertaking must include full details of the original Tax Invoice and the original e-Waybill against which goods were supposed to be moved.
Step 2: Issue a Delivery Note/Challan (Since it is other than supply) from the present location of the consignment (where goods are stuck) to the actual destination / recipient location.
Step 3: Generate a fresh e-Waybill against the issued Delivery Note/Challan and prepare set of all the documents viz. newly generated/issued the Undertaking or General Dairy/FIR copy in case of accident, e-Waybill, Delivery Note/Challan along with the previously generated original e-Waybill, e-Invoice/Invoice and the consignment note etc. And then move towards the actual destination / recipient location carrying all the documents.
Since, everyone will aware about the above incident starting from the goods sender, the assigned transporter, and the recipient of the goods. Accordingly, information may be forwarded to the respective jurisdictional authority prior to further movement.
Note:-
Step 1: Issue an undertaking in duplicate mentioning the fact that the goods should not be moved any further due to … (with proper reason). The undertaking must include full details of the original Tax Invoice and the original e-Waybill against which goods were supposed to be moved.
Step 2: Issue a Delivery Note/Challan (Since it is other than supply) from the present location of the consignment (where goods are stuck) to the actual destination / recipient location.
Step 3: Generate a fresh e-Waybill against the issued Delivery Note/Challan and prepare set of all the documents viz. newly generated/issued the Undertaking or General Dairy/FIR copy in case of accident, e-Waybill, Delivery Note/Challan along with the previously generated original e-Waybill, e-Invoice/Invoice and the consignment note etc. And then move towards the actual destination / recipient location carrying all the documents.
Since, everyone will aware about the above incident starting from the goods sender, the assigned transporter, and the recipient of the goods. Accordingly, information may be forwarded to the respective jurisdictional authority prior to further movement.
Note:-
The steps are suggested here only for the understanding about the course of action and to help you out from this kind of situation.
It is strongly suggested to consult your respective jurisdictional authority and to follow the related updates / changes in GST advisory/guide lines/notifications etc.
Related FAQs:
1. When e way bill is not required?
No e Way bill is required for movement of goods up to a distance of 20 Km through motorized vehicle.
[From the place of business of Consignor to a weighbridge for weighment or from the weighbridge back to the place of business of Consignor, withing the same State, subject to the condition that the movement of goods is accompanied by a delivery challan].
No e Way bill is required for movement of goods locally using non-motorized vehicle.
2. How to extend the validity of e way bill?
Validity period can be extended by the generator of the e-Way Bill 8 hours before expiry (either four hours before expiry or within four hours after expiry) of e-Way bill.
3. How to Edit / Update e Way Bill if generated with wrong information?
The e-Way Bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh.
4. How to cancel e way bill?
An e-Way Bill can be cancelled by the recipient of the consignment at the request of the consignor after 24 hours. And once the time period of 72 hours terminates then the e-Way Bill cannot be cancelled as there is no procedure to e way bill cancellation after 72 hours.
5. How to avoid official interception in case of goods movement through non-motorized vehicle withing the State having Invoice value more than 1 lakhs?
As per mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder,
An e-Way Bill is required for the goods movement through the motorized vehicle.
But in view to be safe, for the movement of goods locally using non-motorized vehicle having high value invoices may his option to generate e way bill Part-A only and carry the documents while movement.
Hope, the article will help you to understand the course of action as mentioned above.
Thanks and Regards,
Team Tech-Guide-Tax
It is strongly suggested to consult your respective jurisdictional authority and to follow the related updates / changes in GST advisory/guide lines/notifications etc.
Related FAQs:
1. When e way bill is not required?
No e Way bill is required for movement of goods up to a distance of 20 Km through motorized vehicle.
[From the place of business of Consignor to a weighbridge for weighment or from the weighbridge back to the place of business of Consignor, withing the same State, subject to the condition that the movement of goods is accompanied by a delivery challan].
No e Way bill is required for movement of goods locally using non-motorized vehicle.
2. How to extend the validity of e way bill?
Validity period can be extended by the generator of the e-Way Bill 8 hours before expiry (either four hours before expiry or within four hours after expiry) of e-Way bill.
3. How to Edit / Update e Way Bill if generated with wrong information?
The e-Way Bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh.
4. How to cancel e way bill?
An e-Way Bill can be cancelled by the recipient of the consignment at the request of the consignor after 24 hours. And once the time period of 72 hours terminates then the e-Way Bill cannot be cancelled as there is no procedure to e way bill cancellation after 72 hours.
5. How to avoid official interception in case of goods movement through non-motorized vehicle withing the State having Invoice value more than 1 lakhs?
As per mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder,
An e-Way Bill is required for the goods movement through the motorized vehicle.
But in view to be safe, for the movement of goods locally using non-motorized vehicle having high value invoices may his option to generate e way bill Part-A only and carry the documents while movement.
Hope, the article will help you to understand the course of action as mentioned above.
Thanks and Regards,
Team Tech-Guide-Tax
REF-A1007-24-GUIDE-007-EWB-002-AP
