How to Check E-Way Bill Generated by Others: A Complete Guide
The e-way bill system plays a crucial role in tracking the movement of goods under the Goods and Services Tax (GST) framework. While many taxpayers focus on generating e-way bills for their own outward supplies, it is equally important to monitor e-way bills generated by other parties, such as suppliers, recipients, or transporters. Failing to verify these documents can lead to compliance issues, mismatches in records, or even unintended legal exposure.
Therefore, understanding how to check e-way bills generated by others is not just a good practice—it is a necessary compliance step. This article explains the concept in detail, highlights its importance, and provides a step-by-step process to verify and cancel such e-way bills when required.
Understanding the E-Way Bill System
An e-way bill is an electronic document required for the movement of goods valued above ₹50,000. It contains details related to the supplier, recipient, transporter, and goods being transported. The GST portal generates this document online, and it remains valid for a specific period depending on the distance travelled.
Importantly, the responsibility to generate an e-way bill does not lie with only one party. In fact, multiple stakeholders can generate it. As a result, taxpayers must stay alert and regularly check whether another party has generated an e-way bill using their GST identification number (GSTIN).
Who Can Generate an E-Way Bill?
Before understanding how to check e-way bills generated by others, it is essential to know who can generate them. Generally, the following parties are authorised to do so:
GST-registered suppliers supplying goods
GST-registered recipients receiving goods
Transporters carrying goods
Registered recipients purchasing goods from unregistered suppliers
Because several parties can generate the same document, duplication or incorrect reporting can sometimes occur. Consequently, reviewing e-way bills generated by others becomes a vital control mechanism.
Why Should You Check E-Way Bills Generated by Others?
Many taxpayers overlook this step, assuming that only self-generated e-way bills matter. However, this assumption can create serious risks. Let us explore why checking e-way bills generated by others is important.
1. Ensures Accuracy of Records
First and foremost, reviewing these e-way bills helps match them with purchase invoices, sales invoices, debit notes, and credit notes recorded in your books of accounts. This verification ensures consistency across records.
2. Prevents Mismatch During GST Audits
During GST assessments or audits, authorities may question discrepancies between declared transactions and e-way bill data. By regularly checking e-way bills generated by others, taxpayers can avoid such mismatches well in advance.
3. Protects Against Misuse of GSTIN
Sometimes, e-way bills may be generated incorrectly or even fraudulently using a taxpayer’s GSTIN. Therefore, monitoring them helps identify unauthorised usage quickly.
4. Supports Timely Corrections
When errors are identified early, corrective actions such as cancellation can be taken within the permitted time. As a result, taxpayers maintain clean compliance records.
When Should You Check E-Way Bills Generated by Others?
Ideally, taxpayers should review these e-way bills on a regular basis. However, certain situations require immediate attention:
When goods are received without prior intimation
When invoice values do not match transport documents
When reconciliation differences appear in GST returns
When transporters communicate unexpected e-way bill numbers
By staying proactive, taxpayers reduce the risk of future complications.
Step-by-Step Process to Check E-Way Bills Generated by Others
Checking e-way bills generated by other parties is a straightforward process. However, following each step carefully ensures accurate results.
Step 1: Log in to the E-Way Bill Portal
To begin with, log in to the official e-way bill portal using your registered credentials. Ensure that you use the correct GSTIN while logging in, as reports are GSTIN-specific.
Step 2: Navigate to the Reports Section
Once logged in, locate the Reports section on the dashboard. This section provides access to various e-way bill-related reports.
Step 3: Select “E-Way Bills Generated by Others”
Under the reports menu, choose the option related to e-way bills generated by other parties. This option allows you to view e-way bills created using your GSTIN by suppliers, recipients, or transporters.
Step 4: Choose the Date Range
Next, select an appropriate date range. It is advisable to keep the range short for better accuracy and easier reconciliation. However, during audits, longer ranges may be required.
Step 5: View and Download the List
Finally, click on the “Go” or “Search” button to view the list of e-way bills. You can review details such as e-way bill number, date, invoice value, and transporter information. Additionally, downloading the report helps with offline reconciliation.
Key Details to Verify in the E-Way Bill
Merely viewing the e-way bill is not enough. Instead, taxpayers should carefully examine specific details to ensure accuracy.
GSTIN of supplier and recipient
Invoice number and invoice date
Value of goods
Description and quantity of goods
Transporter details and vehicle number
Distance and validity period
By verifying these elements, discrepancies can be identified quickly and resolved efficiently.
How to Cancel an E-Way Bill Generated by Another Party
In certain cases, an e-way bill generated by another party may be incorrect, unnecessary, or invalid. Fortunately, the system allows cancellation under specific conditions.
Step 1: Log in to the E-Way Bill Portal
Start by logging in using your credentials.
Step 2: Go to the E-Way Bill Section
Navigate to the e-way bill menu and select the cancellation option.
Step 3: Enter the E-Way Bill Number
Provide the e-way bill number that needs to be cancelled. Ensure that the number entered is correct to avoid further issues.
Step 4: Submit the Cancellation Request
After submitting the request, the system processes the cancellation.
Important Time Limit
It is important to note that cancellation is allowed only within 24 hours of e-way bill generation. After this period, cancellation becomes impossible, even if errors exist.
Common Reasons for Cancelling E-Way Bills
Taxpayers may need to cancel e-way bills for various reasons, including:
Incorrect invoice details
Wrong GSTIN entered
Goods not transported as planned
Duplicate e-way bill generation
Transaction cancelled or modified
By acting promptly, taxpayers can prevent inaccurate data from affecting their compliance status.
Best Practices for Managing E-Way Bills Generated by Others
To maintain strong compliance, taxpayers should adopt the following best practices:
Review e-way bill reports weekly or monthly
Assign responsibility to a specific team or individual
Maintain proper documentation for reconciliations
Communicate promptly with suppliers and transporters
Keep records of cancelled or disputed e-way bills
As a result, businesses can significantly reduce compliance risks and improve operational efficiency.
Consequences of Ignoring E-Way Bills Generated by Others
Ignoring these e-way bills can lead to several problems. For instance, mismatches may appear in GST returns, which can trigger notices from tax authorities. Additionally, incorrect e-way bills may raise suspicion during inspections or audits. Over time, such issues can result in penalties, interest, or unnecessary legal follow-ups.
Therefore, proactive monitoring is always better than reactive correction.
Final Thoughts
The e-way bill system is designed to improve transparency and accountability in the movement of goods. However, its effectiveness depends largely on how diligently taxpayers monitor and verify related data. Checking e-way bills generated by others is not merely an optional task—it is an essential compliance responsibility.
By understanding who can generate e-way bills, knowing how to access reports, verifying key details, and cancelling incorrect documents within the allowed time, taxpayers can safeguard themselves from errors, misuse, and compliance risks. Ultimately, a disciplined approach to e-way bill management leads to smoother operations and greater peace of mind.
