23 November 2022
Sir / Mam I am a trader. I had invoiced and generated e-way bill for the goods loaded to my customer. But, the truck had not moved by the engine fault. I and my party failed to cancel the e-way bill even after 72 days... After repairing, the truck is ready now. Can I issue another e-way bill for the same Invoice? Kindly guide me plz Thanks in adv
06 July 2024
If the goods mentioned in your original e-way bill have not been transported due to the truck's engine fault and the e-way bill has expired (more than 72 hours have passed since its generation), you have a few options:
1. **Cancellation of Original E-way Bill:** - Since you mentioned that the e-way bill was not cancelled within 72 hours, it might have been automatically cancelled by the system. If not, you should try to cancel it immediately if possible.
2. **Re-Issue of E-way Bill:** - If the original e-way bill is still valid and has not been cancelled, you cannot issue a new e-way bill for the same invoice and goods. Each e-way bill is tied to a specific invoice and cannot be duplicated for the same set of goods once it's been generated and not cancelled within the allowed time.
3. **Alternative Actions:** - If the original e-way bill has been automatically cancelled due to its expiry or if you manage to cancel it now, you can then generate a new e-way bill with updated details for the same invoice and goods. - Ensure that the new e-way bill reflects the current situation accurately, including the correct vehicle details, date of transport, and other relevant information.
4. **Compliance and Documentation:** - It's crucial to maintain proper documentation of the cancellation of the original e-way bill (if applicable) and the issuance of the new e-way bill. This helps in complying with GST regulations and avoids any discrepancies during audits.
5. **Consultation with GST Practitioner:** - If you're unsure about the correct procedure or if there are specific complexities in your case, it's advisable to consult with a GST practitioner or a professional who can provide guidance tailored to your situation.
In summary, ensure that you cancel the original e-way bill if it's still active and then proceed to generate a new e-way bill with updated details for transporting the goods to your customer. This approach will help you maintain compliance with GST regulations and ensure smooth logistics operations.
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