Q1.Who can reject the e-way bill and Why?
The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Billor the time of delivery of goods which ever is earlier,, it will be deemed that he has accepted the details.
Q2.How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party?
As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills:
He can see the details on the dashboard, once he logs into the system.
He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.
He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others.
He can go to report and see the ‘EWBs by other parties’.