If the goods are still in transit and are under our custody for delivering the same to you, you need to intimate rejection of such shipment delivery within 72 hours of the details made available to you regarding such shipment. For our convenience, you may also intimate us that you do not want a delivery for such shipment.
If the goods are delivered to you and you have rejected such goods at the time of delivery/after delivery, then such transaction shall be treated as return to origin. We will issue you a separate airway bill for such transaction. Your delivery location will be required to undertake e-waybill compliances as explained above.
Note*: The procedure for generation of e-way bills specified above is on the basis of the draft Rules released in the public domain. The Government is yet to finalise the e-way bill Rules. Therefore, the Rules may be subject to change upon approval by the GST Council.