Cancellation of e-way bill after 10days due to theft and non movement of goods, Goods and Services Tax - GST

[gvenugopal g]

Dear Experts,

Good Morning!

E-way Bill generated on 02.01.2023,5.07PM (360KM) valid till 04.01.2023, but the goods are not moved further due to theft of some items in the truck so complaint already made with local police and FIR generated.

Kindly suggest us, under the above situation how to cancel the e-way bill, generate new e-way bill and move the goods to buyer.

Thanks & regards: G VENUGOPAL

Posts / Replies

[Amit Agrawal]

In my view, subject E-way bill cannot be canceled now. For below views, I am presuming that supplier's responsibility was till concerned goods reached buyer and consequently, it is supplier who has to bear losses on account theft & so on.

We suggest to create new e-way bill to bring back the available material (i.e. remaining material after theft) to the supplier (i.e. from place of theft to the place of business of the supplier).

For material stolen, ITC needs to be reversed in accordance with Section 17 (5) (h) of the CGST Act, 2017 by the supplier. For this, it is presumed that supplier is a trader and not manufacturer of the goods.

If you have already issued tax-invoice to the buyer (at the time of earlier / original E-way bill or before that), you need to issue credit-note u/s 34 to the buyer against original tax-invoice.

For fresh movement (after replacement against stolen goods) of original goods from the place of business of the supplier, you need to issue fresh E-way bill along-with new tax-invoice to the buyer.

For the queries / investigation / scrutiny of Dept. in future, above-said documentation along-with copy of FIR & your explanation will be required. Kindly keep supporting statements (for the factual position including various movements of goods, theft etc.) of the concerned transporter also on record.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[Ganeshan Kalyani]

Sir, e-way bill cannot be cancelled now. You may try to generate new e-way bill by mentioning the 'ship from' location as the place from where the remaining transport journey to be started.

[Padmanathan Kollengode]

In my opinion, E-way bill cannot be canceled now. Only option is to generate fresh e-way bill for the movement of goods to the buyer. In case of any further inquiry by the Department, the FIR and other documentary evidences may be retained and produced.