In our last article we have discussed most of the things about e-way bill under GST law and how to consolidate more than one e-way bill to transport in one vehicle. In this article we have discussed how long the e-way bill is legally valid.
An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
|Sr. No.||Distance||Validity Period|
|1.||Up to 100 Km||1 day in cases other than over dimensional cargo|
|2.||For every 100 Km or part thereof thereafter||1 additional day in cases other than over dimensional cargo|
|3||Up to 20 Km||1 day in case of over dimensional cargo|
|4||For every 20 km or part thereof thereafter||1 additional day in case of over dimensional cargo|
Over dimensional cargo means a cargo carried as a single indivisible unit and which exceeds the dimensional limit prescribed on rule 93 of the central motor vehicle rules, 1989, made under the motor vehicle act, 1988.
If under circumstances an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part Bof FORM GSTEWB-01.
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 twenty-four hours. This means each shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.
For example, suppose an e-way bill is generated at 23:18 hrs on 12th march. In this case, the first day would end on 12:00 midnight of 13-14th march. 2nd day will end on 12:00 midnight of 14-15th march and so on.
Suppose you have generated it on 00:12 hrs on 13th march instead of 23:18 hrs on 12th march, in this case, the first day would end on 12:00 midnight of 14-15th march. 2nd day will end on 12:00 midnight of 14-15th march and so on.
Validity period can be extended by the transporter before 8 hours and after 8 hours of the validity by updating part B of the e-way bill due to following reason;
- Natural calamity
- Law and order issues
- Trans-shipment delay
- Accident of conveyance
While extending, the transporter need to explain with reason in details for such extension.