An e-way bill is a legal document that acts as evidence related to the transportation of goods between two parties. Involved parties must generate the document electronically and integrate it with the Goods and Service Tax portal. The document contains details about the transporter, consignor, consignee, and other relevant information of goods placed under shipment.
Every consignor and consignee should generate e-way bills before transporting the goods to other customers. However, the e-way bill has a validity period while it expires after the validity ends. The blog post will give a detailed understanding of the e-way bill lifespan with its expiry period.
Detailed Study on Validity Period of an E-way Bill
E-waybill expiration duration depends solely on the distance traveled by the shipment vehicle or the over-dimensional cargo. Accordingly-
|Type of Conveyance
|Over Dimensional Cargo
|1 day for up to 20 kilometers and followed by another 1 day for every covered 20 kilometers or a part thereof
|Vehicle excluding an Over Dimensional Cargo
|1 day for up to 200 kilometers and followed by another 1 day for every covered 200 kilometers or a part thereof
An over-dimensional cargo refers to a cargo shipped as a single indivisible unit. It is more than the dimensional limits based on rule 93 of the 1989-launched Central Motor Vehicle Rules. In other words, over-dimensional cargo extends beyond the dimensional limits (length, breadth, height, or a combination of all 3) mentioned for a vehicle based on the respective vehicle rules.
However, as per the amendment made in Central Motor Vehicle Rules in December 2020, the number was changed to 200 kilometers from 100 kilometers in the case of conveyances excluding the over-dimensional cargo. Based on this aspect, the duration of e-way bill validity gradually changes as well.
Approximate Distance Calculation to Learn the Duration of E-way Bill Validity
The validity period of any e-way bill depends solely on the approximate distance from the supplier’s location to the recipient’s location. The distance to travel may be an approximation, which one can ascertain based on the MAP feature to calculate the distance between the delivery and dispatch places.
Remember that you may enter a distance of up to 3,000 kilometers in the distance field whenever you generate an online e-way bill. Accordingly, you may not move goods to Shimla from Kanyakumari to generate an e-way bill. The reason for this is that the distance between the mentioned destinations exceeds the limit of 3,000 kilometers. In contrast, if someone transports the goods within a specific validity period, a distance of more than 3,000 kilometers will not be an issue.
As per the rule, if the existing validity period for an e-way bill for every 200 kilometers, is only 1 day. Moreover, an additional day will add to the distance for every part of 200 kilometers. For example, if the approximate distance between two locations is 310 kilometers, the validity period will be 2 days i.e., 1 day + 1 day. In contrast, if you need to transport over-dimensional cargo, the validity period will be only 1 day for every 20 kilometers. After that, it adds another 1 day for a part of every 20 kilometers.
The computation of the exact validity period or expiry period for electronic way bills depends on the distance between two destinations. Once the vehicle enters the approximate distance, you may not edit or revise this section once the CGST portal generates the e-way bill and unless its validity period extends.
The framework of the e-way bill now contains automatic distance calculation from the source to the destination as per the PIN codes entered by customers. The PIN codes also imply the e-way bill device is measurable and displays the approximate motorable distance from the supplier to the recipient. The user may even enter the exact distance traveled at the time of shipping items.
However, the approximate distance will be up to10% increase on the automated calculated distance. For instance, if the website of the e-way bill shows a 500-kilometer distance from point A to point B, the user may enter the distance value of up to 550 kilometers or add 10% of the exact 500 kilometers.
Requirements to Extend the Validity of an E-way Bill
Once you get enough information related to electronic way bill lifespan, you should know a few requisites to fulfill to extend your e-way bill validity. The reason is that rules prescribe that if the e-way bill validity ends, one cannot ship the consignment. Hence, you should extend the validity of the e-way bill after its expiry date. However, the transporter should fulfill a few e-waybill validity extension requirements to extend the validity period. Accordingly, the transporter may extend the e-way bill validity period if the situation comes under the category of transshipment or exceptional nature as follows-
- The transporter should update the reason for extending the e-way bill and other necessary details. These include the approximate distance to cover and the existing place in Part B of the CGST form.
- The form is available both before and after 8 hours of the e-way bill validity expiry. Here, one should fill out the form within the stipulated period to make it valid.
Documentations to Extend the E-way Bill Validity
You must provide the necessary documents for e-waybill extension or enter accurate information in the fields marked with red in your e-way bill form. The information to provide to extend your e-way bill is as follows-
- A strong reason to extend the e-way bill validity
- Remarks related to e-way bill extension
- Pending distance (auto-entered according to the PIN code)
- Existing validity of the e-way bill
- Current state and the PIN code
- Transportation mode
- Consignment Is
- Vehicle type and its number
- Transportation document number and its document date
The e-way bill system constitutes an integrated portal. It combines diverse compliances in a single place. The bill has undoubtedly simplified many bulk paperwork and lengthy inspection procedures. Every individual associated with the safe transport of a consignment may use the online and automated application to view the data without any hassle. However, individuals involved in shipping goods must know everything related to e-way bill validity and the requirements/documentation to extend its validity.
Frequently Asked Questions
Should I require an e-way bill for shipping goods at about 50 kilometers?
No, according to Part B of the CGST Act, individuals do not need to enter the Part B transportation details if the distance of the consignee from the consignor is less than or equal to 50 kilometers.
What does a Transporter ID or TRANSIN indicate?
A Transporter ID or TRANSIN indicates a registration number of 15 digits. It is applicable for unregistered transporters and the CGST authorities may assign it to customers to enter their e-way bills.
Is it possible to correct any mistake in my e-way bill?
You may not edit or correct your already generated e-way bill. Instead, you may apply for its cancellation and generate a new one. For this, you should check the cancelation rules properly.
What indicates multiple invoices for only one consignee?
The e-way bill is according to the generated invoice. This means you may generate only one e-way bill for a single invoice. If you want to transport your goods in only one vehicle, you may create a consolidated EWB that combines your separate e-way bills.
What are the compulsory documents you should carry with your e-way bill?
every transporter should carry the delivery challan, invoice, entry bill as applicable, and the e-way bill number with their e-way bills.