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 Conveyance||Distance||Validity Of EWB|
|Normal Cargo||Upto 100 Kms||1 Day|
|For every additional 100 Kms or Part thereof||1 Additional Day|
|Over Dimensional Cargo||Upto 20 Kms||1 Day|
|For every additional 20 Kms or Part thereof||1 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.
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