E Way Bill Under Various Methods Of Delivery

Given below are the various different rules for the generation, updation, and cancellation of e-way bills:

Generating The E-Way Bill

As stated earlier, it is mandatory to generate an e-way bill where applicable, regardless of the method of delivery of the goods. But, in each scenario, the party responsible for generating the e-way bill may change. Mentioned below are the parties responsible for generating the e way bill in each method of delivery:

• Using your own vehicle: In this case, either the consignor or the consignee must generate the e-way bill. If the recipient is different from the consignee, then he can also generate the e-way bill.
• Hiring a vehicle: In this case as well, either the consignor or consignee must generate the e-way bill, or, if the consignee is not also the recipient, then the recipient may also generate the e-way bill.
• Hiring a GTA: In this case, the consignor or the consignee must generate the e-way bill, but the transporter must generate it if both of them fail to do so.

Updating The E-Way Bill

In some cases, the e-way bill that was generated previously needs to be updated, corrected, or changed. The reason may be due to a change of vehicle, for example, if the original vehicle transporting the goods breaks down, or if the goods are being trans-shipped using another mode of transport (rail, air, or ship). Such situations are common when hiring a third party vehicle or a GTA for the transport of goods.

Where a change of vehicle is required, but the mode of transport remains the same, it is the responsibility of the transporter to update the vehicle number in the eway bill. However, in case the mode of transport has changed as well, then the mode of transport mentioned in the e way bill needs to be updated as well, along with the other necessary information that is required when the mode of transport changes.

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Cancellation Of E-way Bill

An e-way bill can only be cancelled within 24 hours from the time it was generated, and Part A of the e-way bill cannot be modified or updated. In situations where the e-way bill was generated, but the goods were never transported, or if the goods were transported, but with different details to those mentioned in Part A, the e-way bill can be cancelled, but only within 24 hours.

Generating, Updating, And Cancelling An E-way Bill

We won’t go into how to generate, update or cancel e-way bills here, as we have already written detailed guides on these topics. You can check them out by visiting the pages linked below:

How to Generate E-Way Bills Through the E-Way Bill Portal

How to Modify, Reject, and Cancel E-Way Bills

How to Generate and Manage E-Way Bills Through SMS

E-Way Bill Requirement For Various Methods Of Delivery

As mentioned, a dealer can distribute items using any means of transportation. The implications of the technique for using an e-way bill are outlined in the examples of three different scenarios provided below.

Using Your Own Vehicle to Transport the Goods

In this case, the dealer is the one who needs to generate the e-way bill. He needs to provide the details required in Parts A and B of the e-way bill. However, the dealer need not provide information about the transporter, the transporting agency, or the transporter’s GST number. That is because the dealer is using their own vehicle, not hiring one from a third party or a GTA. The dealer must complete part A of the e-way bill with the necessary information and only include the vehicle number in part B.

Hiring a Vehicle to Transport the Goods

Here, as in the above case, it is the dealer’s responsibility to generate the e-way bill. But this time, instead of entering details of his own vehicle in Part B, he will need to provide the vehicle number of the hired car along with the other pertinent information as required when generating the e-way bill.

Hiring the Services of a Goods Transport Agency (GTA)

There can be two possibilities in this case: one where either the consignor or consignee has generated the e-way bill, and the other where the transporter has generated the e-way bill. If the consignor or consignee has generated it, then they need to fill out Part A of the e way bill, the same way as in the other two methods of delivery. However, if the transporter is the party that needs to generate the e-way bill, then the consignor or consignee must provide the transporter the information that is required in Part A, and based on that information, the eway bill needs to be generated.

Regardless of the method of transport chosen by the dealer, the bottom line here is that the person in charge of the vehicle transporting the goods must be in possession of a valid e-way bill at all times during the transport journey. Exceptions may occur in situations where the e-way bill is not necessary anyway, for example, if the goods being transported are not worth more than the threshold limit of ₹50,000.

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