A taxpayer can reject the e-Way Bills generated by other parties (as recipients/suppliers) on the former’s GSTIN. In case the consignment did not reach the destination as it was canceled on the way, the recipient may reject the e-Way Bill from the EWB Portal. There are a couple of prerequisites in order to reject the EWB:
Visit the e-Way Bill Portal and log in to your account. Select the “Reject” option from the “e-Way Bill” drop-down list.
Hence, select the appropriate date of generation of the EWB and click on the “Submit” option. Additionally, select the EWB you wish to reject from the list of e-Way Bills that appear.
On the rejection of the EWB, a success message appears on the screen indicating the same. Furthermore, it is important to respond within 72 hours from the time of generation of the EWB. If you do not respond within the given time, it will be deemed that you have accepted the details.
-The person who causes transport of goods shall generate the e-Way Bill specifying the details of another person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN.
-As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-Way Bill.
-If the acceptance or rejection is not communicated within 72 hours from the time of the generation of e-Way Bill or by the time of delivery of goods whichever is earlier, it will be deemed that he has accepted the details.
As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills:
-He can see the details on the dashboard, once he logs into the system.
-Additionally, he will get one SMS everyday indicating the total e-way bill activities on his GSTIN.
-Moreover, he can go to reject option and select date and see the e-way bills. Here, the system shows the list of e-way bills generated on his GSTIN by others.
-He can go to report and see the ‘EWBs by other parties’.
There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier as per his agreement with him