Cancellation of e-way bill after 10days due to theft and non movement of goods

[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

AI Summary

E-way bill cancellation restrictions: generate fresh e-way bill and reverse input tax credit where goods are stolen.
E-way bill that expired while goods were immobilised due to theft cannot be cancelled; instead generate a fresh e-way bill to return remaining goods or to move replacements, preserve FIR and transporter records, reverse input tax credit for stolen goods under the CGST framework, and issue a credit note against any earlier tax invoice before issuing fresh tax documents for replacement supply.