An e-Way bill is a mandatory electronic document needed to move commercial goods exceeding ₹50,000 in value. It is applicable whether the move happens within or outside state borders. The e-Way bill validity time depends on the type of cargo being transported and the distance.
One of the primary functions of the e-Way bill is to facilitate the computation of the applicable GST on goods after delivery. Similarly, it also helps the issuing authorities to keep a track of all the taxable goods moving within and across state borders.
The e-Way bill’s validity depends upon the distance travelled from the supplier’s location to the recipient’s location. Within state borders, on e-way bill-generating toll booths, officials measure the distance travelled through the MAP feature on the e-Way bill system.
This distance travelled is then used to calculate the validity of the e-Way bill. However, with the online e-Way bill generation facility, the maximum distance travelled can’t exceed 3,000 km.
The MAP feature of the e-way bill system measures the approximated distance to generate a validity period. Nevertheless, the goods can be transported to the recipient within the validity period, even if the distance travelled exceeds the 3,000 km limit.
To calculate the validity, one day is added to the validity period for every 100 KMs the vehicle travels. For example, if the distance between consignor and consignee’s locations is 465 KMs, the validity period will be 1+1+1+1+1 days before midnight or 5 days.
So, if the e-Way bill is generated on 10th May, the transporter has completed delivery before 12 AM on 16th May. Moreover, for Over-Dimensional Cargo, the limit is 20 KMs.
Thanks to the online process, computing the distance has now become very quick and easy. With a simple input of a pin code, an approximate distance is generated by the e-Way bill system. However, the automated e-Way bill validity system has some drawbacks.
With the e-way bill system, the transporter is restricted to the limits of the distance computed by the MAP feature. If it computes a distance of 900 KMs, the transporter can only enter a maximum distance of up to 990 KMs. Thus, only getting 10% distance and 1-day additional validity. This can be a matter of concern when transporting fragile goods.
In instances where it isn’t possible to have the consignment transported within the due date, you can opt to extend the validity of an e-Way bill.
However, only the assigned transporter or the supplier may extend the validity of the e-Way bill at the time of expiry.
You may extend the validity of the e-Way bill if there is vehicular breakdown, issues with the transport vehicle, and other such problems.
You can extend validity anywhere between 8 hours prior and 8 hours after the stipulated validity period.
The validity of the e-Way bill can be extended from the supplier or transporter end under unforeseeable circumstances like bad weather. An expired e-Way bill can be extended for a period of 8 hours either before or after the due date.
Follow these steps to extend the validity of the e-Way bill:
Step 1: Login to the official e-Way bill portal, i.e. E-WayBill System (ewaybillgst.gov.in). Fill the requested details and captcha before clicking on ‘Login’.
Step 2: Click on the ‘Extend Validity’ option listed under ‘E-waybill’ on the dashboard
Step 3: Input the e-Way bill number
Step 4: Click ‘Yes’ when prompted to extend the validity
Step 5: Input your reasons for the extension. Also, re-enter the details of the vehicle, choose the right options from the drop-down list, and fill the mandatory requirements
Once completed, the service will automatically extend the validity of the e-Way bill, based on the distance covered.
Since the validity of the e-Way bill depends on the distance travelled, approximating the distance between the supplier and recipient is important. Using the MAP feature, an e-Way bill’s approximated distance between the supplied pin code and the recipient pin code can be known.
With this approximate distance, the validity of the e-Way bill is calculated for all vehicles. As of now, every bill can be generated for a maximum distance of 3,000 KMs.
There are certain conditions that you must keep in mind with regards to the e-Way bill validity. Here is a list:
e-Way bill validity for the first day will end by midnight of the following day.
e-Way bill validity will commence once the vehicle number is updated for the first time in the document by the supplier/recipient. The transporter can also decide to do the same once they have embarked on the journey, and have covered a certain distance.
Validity of the e-Way bill depends on the distance between the starting point and the delivery location. For standard cargo, 1-day validity per 100 km, and for over-dimensional cargo, a 1-day e-Way bill validity period for every 20 KMs is calculated.
No. If the distance between start and end point is less than 50 KMs e-Way bill is not required.
TRANSIN or Transporter ID is a 15-digit number allotted to the unregistered transporters for e-Way bill.
Yes. e-Way bill is required for all intrastate transport of all supplies.
Along with the e-Way bill, the transporter must carry an ID, supply invoice, bill of sale or delivery challan, and bill of entry.
Visit the online portal for e-Way bill validity check, and log in with your credentials. On the dashboard you can check all the details and information related to your e-Way bill validity and more.
Yes. You can get e-Way bill validity extension 8 hours before the expected expiration period and 8 hours after the validity of e-Way bill expires.
As per the GST Council regulations, for all goods over the value of ₹50,000 in single delivery challan must generate a GST e-way bill.
If your bill expires, you can take e-Way bill validity extension through the online portal within 8 hours.
If the consignee rejects the goods, a return e-Way bill will be generated from the consignee’s location and GSTIN number.