Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. However, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017.
The facility of generation and cancellation of the e-way bill will also be made available through SMS.
Purpose & Validity of E-Way Bill (Explained) Cancellation of E-Way Bill (Explained) Finer Points of E-Way Bill (Explained) E-Way bill to be issued whether for supply or otherwise Exceptions to E-Way Bill Requirement (Explained) Consequences of Non-Conformance to E-Way Bill Rules The Conclusion of E-Way Bill (Explained) How to Generate E-Way Bill (Explained) Expained E-Way Bill under GST Who should generate the e-way bill and why? GST E-Way Bill Enforcement (Explained) An Introduction to E-Way Bill