Time Limits and Procedures for Vehicle Change in E-waybill: A Step-by-Step Guide

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E-waybill has a predefined procedure for each of its activities, including changing the vehicle after generating the bill. The tax department has already determined a list of valid reasons to select for initiating your vehicle updation process. However, there is a specified time limit to submit your application for updating your vehicle.

There is various other information related to e-waybill-related processes and limitations that you need to know. In this blog, we’ve mentioned a step-by-step process regarding the time limit and procedure for updating your electronic waybill vehicle.

Without any delay, let’s begin the guide !!

  1. Timeframes and deadlines for initiating a vehicle change in E-waybill

Although there is no specific deadline for initiating vehicle change related to e-waybill, you are allowed to apply for it as long as the original e-waybill has not expired. Plus, it should also not be verified by an officer during the transhipment process.

Here’s some of the essential information regarding e-waybill vehicle change details:

  1. Who can update: Only the supplier, recipient, and transporter are liable to initiate an e-waybill vehicle change.
  1. Process of Updating: Listed below is a simple step-by-step process of updating the e-waybill vehicle as per the latest user manual.
  • Log into your e-waybill portal. 
  • Choose the required bill. 
  • Open Part B: Vehicle Details 
  • Feel free to make the essential updates.
  1. Key Reminders: We have mentioned some of the important reminders below that you should know.
  • Once your e-waybill is generated, you won’t be able to update other information. 
  • Transporters are required to carry the updated e-waybill with the new vehicle during the transhipment process. 
  • Failing to update the e-waybill vehicle details or carrying the wrong e-waybill may lead you to legal penalties and punishments.
  1. Legal considerations regarding the time limits for E-waybill vehicle change

  1. Permissible Timeframes: Relevant GST authorities have specified a permissible timeframe during which you’re allowed to make updates in e-waybill vehicle changes. To be specific, you have to make the necessary changes before the expiry of the original e-waybill. It may even lead you to bear certain penalties and punishments.
  1. Transparency and Compliance: Authorities have designed the e-waybill system to enhance transparency throughout the movement of goods. Hence, you’re required to follow the essential compliances to maintain the integrity of your business. Failing to maintain the proper visibility during transhipment will make you face fines and penalties.
  1. Administrative Process: It varies with different jurisdictions, and you have to follow your state-specific rules and regulations. You have to submit certain forms, online updates, or other prescribed methods to update the information over the e-waybill portal. Make sure to follow the specified process to avoid any non-compliance issues.
  1. Penalties for Non-Compliance: If you fail to fulfill any compliance regulatory requirement as per your state, you will bear the potential penalties, fines, or other legal consequences. Therefore, you must be aware of the guidelines mentioned in your region and adhere to them.

Also Read: Change of Vehicle in E-waybill: Understanding the Process

  1. Compliance obligations related to adhering to prescribed time limits for vehicle change

  1. Submit Accurate Information: While submitting information on time, you’re also required to maintain the accuracy of your information. It plays a crucial role in changing the e-waybill vehicle. Inaccurate information might lead you to violate rules and regulations and may directly impact the tracking and documentation of goods carried.
  1. Use Approved Channels Only: You must use the approved channels by the relevant authorities along with using the prescribed methods only to update the information regarding the new e-waybill vehicle. It includes online portals, designated platforms, or other specified means. This is a compliance obligation that you have to adhere to.
  1. Documentation and Record Keeping: As per e-waybill compliances, you have to maintain the proper documentation and keep their records. It includes maintaining properly documented records of timely vehicle change, confirmation of updates, and even any other type of communication with relevant authorities.
  1. Training and Awareness: The personnel of your transportation business should be properly trained and aware of the compliance requirements. Hence, you have to provide the training program to each employee or team member who is accountable for generating e-waybills and managing transportation logistics and documentation. It allows them to not miss any potential deadline.
  1. Regular Compliance Audits: Transportation businesses are required to conduct internal audits on a regular basis to verify compliance with e-waybill regulations. It includes rules and regulations like stipulated time limits for vehicle change. Maintaining this information significantly helps the businesses at the time of audit or inspection.
  1. Officer Verification: If an authorized officer has verified your e-waybill before updating the vehicle details, you won’t be able to make the changes afterwards, even if you follow the timelines. Moreover, any discrepancy between the actual vehicle and the verified e-waybill can cause compliance violations.
  1. Stay Updated: E-waybill authorities bring certain changes in the timelines to ensure recent compliance. It will prevent you from making any mistakes while changing the vehicle, as per prescribed time limits.

Latest Updates on E-waybill (Up to March 2023):

Date Updates 
29th August (2021) From 1st May to 18th August 2021, taxpayers won’t be facing any e-waybill blocks for not filing the GSTR-1 and GSTR-3B of March to May 2021. In monthly filers, it will be two or more months, while in quarters, it will be one or more quarters for QRMP taxpayers. 
4th Aug (2021) E-waybill blocking due to non-filing of GSTR-3B will be resumed from 15th August 2021. 
1st June (2021)
  • Certain guidelines have been published on the e-waybill portal, which states that a suspended GSTIN cannot generate an e-waybill. However, they can generate the electronic waybill as a recipient or transporter. 
  • The mode of transportation named “Ship” is now updated to “Ship/Road cum ship,” which allows users to update the vehicle-related details as well on the portal. Here, goods are initially transported through vehicles. Details like bill lading number or date will be submitted for the movement by ship. It will also avail the users of ODC benefits. 
18th May (2021) In the CBIC 15/2021 Central Tax notification, the tax department has clarified that GSTINs blocking e-waybill generation would be considered only for defaulting suppliers and not for defaulting recipients/transporters. It is related to their GSTIN (Goods and Services Tax Identification Number). 
  1. Documentation requirements for initiating a vehicle change within specified time limits

  1. Application or Request Form: In certain jurisdictions, you may have to submit a specific application or request form to update new vehicle details on the e-waybill. It will consist of all the information regarding your current electronic waybill, documented reason for switching conveyance, and new vehicle details.
  1. Original E-waybill: At the time of applying for an e-waybill vehicle change, you will be required to have your original bill. It will act as a reference to get the approval for new conveyance.
  1. Communication Records: If you have properly followed the compliances and have the essential communication with relevant authorities and parties involved throughout your supply chain. Make sure to keep proper records of them in the form of call logs, emails, etc.
  1. Supportive Documents: You will have to submit supportive documents for all of the information you provided. Simply put, you also have to justify change reasonably with documents like a breakdown report, proof of vehicle breakdown, and other relevant documentation.
  1. Valid Reason: There are certain predefined reasons for changing e-waybill vehicles by relevant authorities. You have to choose amongst them and apply for the vehicle change. The reason you provide should be valid enough with the required proof to get approval and be fair during any audit as well.
  1. Ownership or Authorization Proof: To get permission to change electronic waybill vehicles, you might be asked to showcase proof of ownership. It may include the documentation showing your entity’s legal rights to transit goods.
  1. Vehicle Registration Details: To change the conveyance, you will have to submit certain information regarding the new vehicle, including its registration number, make, model, and other relevant details. It is necessary for assurance of the authorities regarding your claim of providing accurate information.
  1. Timeframe Compliance Declaration: In several cases, authorities may require transporters to provide a declaration confirming that they have made the required updates within the prescribed time limit set by the authorities.

Also Read: Essential Documents For The E-Way Bill: A Comprehensive Checklist

  1. Reporting obligations for timely updating E-waybill with the changed vehicle details

  1. Accuracy and Transparency: Though there is no official report required, still make sure to update the e-waybill with accurate information about the new vehicle. It will be a primary record of the change. Keeping up with this obligation will create a positive image of your business and help you get full cooperation from the authorities.
  1. Record Keeping: To explain the reason for the change, you must have proper supporting documentation. It may include breakdown reports, transhipment details, and more. Plus, you may take its benefits at any time if you are being questioned.
  1. Timely Notification: You have to notify the authorities regarding any changes made to the e-waybill before the expiry of the bill. Maintaining GST compliance is one of the crucial obligations of transportation businesses.
  1. Submit Updated E-waybill: As an important obligation, authorities may require you to submit an updated e-waybill consisting of accurate details. This newly provided document will be replaced by the previous version.
  1. Confirmation of Receipts: Once you submit all the information required during the change of e-waybill vehicle, receive confirmation of receipt or acknowledgement from the authorities. It will help you when you are audited or have inquiries.
  1. Notify Other Relevant Parties: As per your state obligations, you may be required to inform your relevant parties about the updated vehicle details. It maintains transparency and fairness within the company. Everyone should be informed, including the consignor, consignee, and transporter.
  1. Challenges in meeting the prescribed time limits for a vehicle change in E-waybill

  1. Logistical Challenges: There are various logistics-based difficulties in the transportation process, such as unforeseen vehicle issues, finding a replacement vehicle, and driver coordination. Vehicle breakdowns, accidents, and more such incidents are very common while transporting goods. Moreover, it is very difficult to change the conveyance during peak transportation periods. It may lead you to unwanted delivery delays.
  1. Technical Glitches: To change the vehicle within a prescribed time frame, you generally have to face technological problems. It includes issues like limited internet access, system delays, and user interface complexity. For instance, updating a vehicle from a remote area can lead to internet connectivity issues. Hence, you have to face such challenges commonly during the transhipment process, especially while challenging the e-waybill vehicle.
  1. Complexity of Procedures: The process of updating the e-waybill vehicle consists of certain predetermined steps and requirements. Every state has defined their own procedure. It means you have to understand it in a state-specific way. Here, businesses struggle to properly comply with their prescribed procedure to ensure compliance and avoid any potential delays. It is one of the biggest challenges in meeting the prescribed time limits for a vehicle change in e-waybill.
  1. Compliance Concern: Many businesses hesitate to change the e-waybill vehicle if they have a legitimate reason due to the fear of not filing compliances. Plus, you also have to make sure that your personnel are very well trained and aware of all the compliances. It allows them to have a seamless transhipment process. Businesses also have to provide supporting documents for their provided reasons or other details within a predefined time period.
  1. Communication Challenges: To facilitate a timely vehicle change, you must have established effective communication between your business and authorities. However, there are certain challenges from the authorities’ side that might disrupt you. It might include factors like communication breakdowns, misunderstandings, or response delays. It can take some unnecessary time, which makes it crucial for you to apply for the vehicle update in a timely manner.
  1. Exemption considerations for specific scenarios allowing extensions to time limits

  1. Exemptions for Force Majeure Events: During events that are beyond the control of the transporter, such as natural disasters, vehicle breakdowns, or government restrictions, you may be exempted from time relaxation. Authorities also understand such situations and help you with whatever they can to allow you to get the delivery done.
  1. Exemptions for Logistical Challenges: Authorities provide certain exemptions and relaxations to businesses for certain circumstances. In this logistical issue, not getting a suitable replacement for the vehicle change is one of the common issues. It may be due to limited options available or peak season demand. If you provide a proper explanation along with supporting documents, you will be able to get the required extension.
  1. Exemptions for Technical Issues: You may get exempted or relaxed from a time limit if you face system downtime or outage due to technical issues over the GST portal while updating the information. It will be considered as the authority’s fault, and they have to take accountability. In this way, you will get the exemptions and relaxations to continue your delivery.
  1. Exemptions for Documentary Evidence Requirements: Authorities may consider the exemptions or relaxation for the time limit in cases where you will require some additional time to collect the necessary documents to demonstrate as evidence for vehicle change. It generally involves cases where gathering documents is not in the hands of businesses. For example, it includes a vehicle registration certificate or permit.
  1. Exemptions for Jurisdictional Variances: You might get certain time limit exemptions or extensions to manage jurisdictional variances in regulations or administrative procedures regarding the e-waybill vehicle change. Transportation businesses that work within multiple regions or states may face different types of requirements every time, which may lead to requiring additional time to encounter them.
  1. Public Interest or Safety Concerns: The exemptions for extensions related to the e-waybill time limit may be provided in scenarios where it is required for the public welfare or to enhance their safety. For instance, if you’re delivering surgical goods or medicines in an emergency situation, supplies will require a certain flexibility to meet the time limit to ensure the uninterrupted supply chain.
  1. Best practices for efficiently following the step-by-step process of a vehicle change

  1. Understand Regulatory Requirements and Procedure: Make yourself familiar with your state-specific regulations and guidelines regarding the e-waybill system. You also have to understand specific requirements and procedures for updating vehicle details within the prescribed timeline.
  1. Gather Essential Documents: You have to collect all the essential documents for changing the e-waybill vehicle, including its registration certificate, insurance document, and permit. Ensure that the provided information is accurate, complete, and up-to-date to ensure a smooth process.
  1. Open Your Account: Log in to your e-waybill portal through the authorized credential. You will get familiar with the system interface and then have to navigate the option to update your vehicle. It will help you change the vehicle.
  1. Initiate Your Vehicle Change Process: Once you are familiar with the system, you have to begin your process by tapping on the “vehicle update” option. Here, you have to fill out all of your vehicle-related details. Submit all the requested information accurately, such as vehicle registration number, vehicle type, dimensions, and any other required information.
  1. Attach Supporting Documents: Once you’ve initiated the process, it will ask you to submit supporting documents regarding your vehicle. It includes copies of vehicle registration certificates, insurance documents, and permits that we’ve already mentioned before.
  1. Review and Verify Provided Information: Before officially submitting the information, you have to cross-check all of the details you provided. Make sure that they are accurate and complete. You should also align the information you provided with the provided documents. Implement the necessary corrections and updates, and then proceed with your vehicle change process.
  1. Submit Your Change Request: After reviewing your information, you can submit a vehicle change request using the e-waybill system. Ensure that you promptly follow the appropriate steps to finalize your submission.
  1. Track Progress and Communication: Next, you can monitor the progress of your vehicle change process through the e-waybill system. You also have to give attention to the communication from regulatory authorities or system administrators to know your status request or any other formalities.
  1. Ensure Maintaining Records: You must have a thorough records process of the vehicle change process. Take the records of submission confirmation, communication with authorities, and any other supporting documentation. Maintain this documentation for audit purposes or future reference. 
  1. Audit and verification of compliance with time limits and procedures for E-waybill vehicle change

  1. Accuracy of the Information: It is legally required to fulfill all the information completely within “Part B” of the e-waybill. You have to fill in the details regarding your vehicle there. Along with maintaining the time limit, you also have to maintain the accuracy of the information submitted. Moreover, you should also make sure to maintain the consistency of the information.
  1. Validity for Reason: When you make updates about the vehicle within the prescribed time limit, you have to ensure that your reason for vehicle change is valid. There are certain predefined reasons on the e-waybill portal, such as breakdowns, accidents, natural disasters, and more. You also have to back these reasons with reliable supporting documents to prove the legitimacy of your claims.
  1. Adherence to procedures: No matter whether you have made the request within the required time frame, if you do not follow the proper procedures, it may lead you to trouble. You have to ensure that you use the right channels for updates, notify the authorities regarding updates, and use the right format and content for updates.
  1. Information Records: At the time of submitting the required information and documentation, you have to make sure that you properly prepare the records. Authorities evaluate the business over their record-keeping abilities, including the time of vehicle change. It might be checked during audits or inspections. Hence, it is a crucial process.
  1. Internal Controls and Oversight: Authorities check out the internal control and oversight mechanism of businesses regarding e-waybill vehicle changes. It includes authorized procedure, assessing the segregation of duties, and mechanism for compliance monitoring. Hence, you have to maintain them properly in order to keep your vehicle change process smooth.
  1. Legal consequences of failing to adhere to prescribed time limits and procedures for a vehicle change in E-waybill

  1. Penalties: If you do not maintain the required time limit and procedure when changing the e-waybill vehicle, you will most probably have to face fines. The amount would vary based on the severity of the violation of the relevant rules and regulations.
  1. Legal Action: Non-compliance with authorities’ decided time limit and procedures while changing your e-waybill vehicle may lead you to bear legal proceedings. It might include administrative actions and civil litigation. You may also have to face lawsuits or administrative hearings by relevant authorities due to enforcement of compliance or imposition of penalties.
  1. Revocation of Privileges: If you fail to meet the authority’s determined time limits and procedures on a frequent basis, you may have to face the revocation or suspension of privileges of using the e-waybill for goods transit. It will also have a negative impact on the business operations and its financial implications.
  1. Audit and Investigation: These are some of the major legal consequences of failing to adhere to prescribed time limits and procedures for a vehicle change in e-waybill. You should make sure that you properly follow the official procedure during vehicle updates so that you don’t get non-compliant. Audits can significantly disrupt a business and may lead it to face additional penalties.
  1. Impact on Compliance Records: Following the regulatory requirements for vehicle change in the e-waybill system can very badly impact your business’s compliance records. It may lead businesses to have trouble in applying for governmental projects or obtaining permits and licenses.

To Wrap Up !

Businesses are required to understand various essential factors regarding e-waybill updates to maintain compliance with regulatory requirements. There are various aspects of running a transportation business. We hope this guide helps you properly understand everything about the time limits and procedure for changing the e-waybill vehicle.

Also Read: Valid Reasons For Change Of Vehicle: Scenarios And Considerations

Frequently Asked Questions (FAQs)

  • What is the respective time limit for e-waybill correction?

Once the electronic waybill is generated, you can not fully edit or modify it. It is divided into two parts: Part A and Part B. The second part has a certain scope for editing and modification. If you identify any errors within Part A after the generation of the e-waybill, you are always allowed to cancel it and generate a fresh one. Make sure to proceed with the cancellation within 24 hours of its generation.

  • How to change an e-waybill after 72 hours?

As per the GST rules and regulations, you are not allowed to cancel the waybill after 24 hours. However, you can make the changes in Part B till it is valid. 

Here’s a step-by-step process:

  1. Log into your e-waybill portal.
  2. Navigate to the “Vehicle Updation” option. 
  3. Tap on it and update the necessaries.
  4. Finally, the required changes are made.
  • How to change an e-waybill after 24 hours?

Once the 24 hours are completed, you won’t be able to cancel your entire waybill. You will only be able to make certain changes in Part B of the bill. You just have to visit your state-specific GST portal and edit what’s required.

  • What are the limits of waybill?

The GST department has formed the concept of an electronic waybill to track the movement of goods and prevent tax evasion. Hence, if you’re transporting goods of value more than Rs.50,000, it will require you to have the bill.

  • How to change my e-waybill to multiple cars?

 First, you are required to generate the EWB with the respective source and destination based on the document and invoice. It is the foremost step towards movement in the transshipment process. Next, you will find the “Change to Multi-vehicle” option and update your bill for multiple vehicles.

  • Is a transporter ID mandatory?

All the unregistered transporters are required to share their ID in place of GSTIN for every transshipment. Carriers have to provide the vehicle number number to the suppliers and consignors for the generation of e-waybills. However, if the transporters are generating the waybill, they can update the vehicle number later.

  • Can you change the vehicle number in the e-waybill?

On the EWB portal, you can navigate an option to update the vehicle-related information, including its number. You can update these details only within two cases: you haven’t entered the vehicle number at the time of generation, or you’ve shifted the goods to another vehicle or conveyance due to a valid reason like vehicle breakdown or transshipment.

  • What is the rule 129 of EWB?

According to Section 129(3) of the CGST Act, tax authorities can seize the goods being transported without an e-waybill. In simple words, officials have full rights to detain vehicles over any discrepancies found.

  • What is the time limit for the cancellation of a GST invoice?

You must report the amendment or cancellation of an e-invoice to the IRN within 24 hours of the stipulated time frame. After this specified time limit, you won’t be able to amend or cancel the invoice. Hence, it is the required time limit for the cancellation.

  • What is the time limit for an e-waybill in India?

While transporting goods from one place to another, you will need the e-waybill document. The CGST rules and regulations specify this. Moreover, the goods should be worth Rs.50,000, as this is a standard threshold in India. 

author avatar
Prarabdh Gupta Freelance Content Writer & Strategist
Prarabdh Gupta is a finance content writer with 4+ Years of Industry experience in simplifying complex finance terms. He crafts captivating and engaging content around mutual funds, insurance, banking, real estate, taxation, and financial planning. He has completed his graduation from Jiwaji University, Gwalior.

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