Validity of E-WAY BILL

By | April 12, 2018
Print Friendly, PDF & Email
(Last Updated On: April 12, 2018)

VALIDITY OF E-WAY BILL

Validity of e-way bill is calculated from the date & time of generation of e-way bill based on distance traveled by the goods and type of Conveyance i.e. Normal Cargo or Over Dimensional Cargo.

Type Of ConveyanceDistanceValidity Of EWB
Normal CargoUpto 100 Kms1 Day
For every additional 100 Kms or Part thereof1 Additional Day
Over Dimensional CargoUpto 20 Kms1 Day
For every additional 20 Kms or Part thereof1 Additional Day

Rule 138(10) of CGST Rules on Validity of E-WAY BILL

Explanation 1.—For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.

Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.

Related book on E way Bill

VALIDITY OF E-WAY BILL GST E-Way Bill (Enforced with Effect From 1-4-2018)(Amended upto 27-3-2018)

Related Post on E way Bill & Validity period

New E way Bill FAQs by GSTN released

Clarification for E-way Bill System issued by Govt

 

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *