The E-Way Bill system has issued an advisory for the taxpayers for extending the validity of E-Way Bills. The taxpayers may note that they can exercise following options in such a scenario:
Cancel the EWB: Supplier of goods can cancel the EWB, within 24 hours of its generation, subject to the condition that the EWB has not already been verified by the Proper Officer. Later on, the same invoice number can be used for the generation of another EWB.
Extension of validity of EWB: Any person who enters details in Part B of EWB, including transporter assigned to EWB, a consignor or consignee can extend the validity of that EWB, within 08 hours before/after its validity expires. This validity can be extended more than once by the transporter by giving reasons. Thus if the validity of EWB is expiring on 29.03.2020, then-current transporter can extend the validity from 4.00 pm of 29.03.2020 to 8.00 am of 30.03.2020.
Change the transporter and Update it on EWB: The system enables present transporter to update the transporter details, against a particular EWB, if the transporter is getting changed for further movement of the goods. When the transporter details is updated, the next transporter can update the Part-B of EWB. The generator of the e-way bill can also update the details of the new transporter.
Update the Vehicle number on EWB: Transporter can use this option to update the vehicle number in Part B of the e-Way Bill if it has not been entered while generating e-Way Bill or vehicle is changed for moving goods because of various reasons like transit movement, vehicle breakdown etc. In case where the transporter has not been assigned in the e-way bill, the generator of the EWB can update the Part-B of EWB, with the number of other vehicles to be used for transportation.
It is also suggested that user may generate EWB, only after all the details of transporter etc. is available with them.