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Electronic Way Bill or eway bill is an electronically generated document which is required to be carried for movement of goods exceeding Rs 50,000 in value. The eway bill is valid for a certain period of time, based on the type of cargo being transported and the distance involved in the movement.
Recent updates on e-Way bills under GST
1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.
18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.
17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.
22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.
16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.
The validity of eway bill depends upon the approximate distance between the location of the supplier and the location of the recipient and not the distance between the location of transporter and location of the recipient.
The distance to be travelled can be an approximation which can be ascertained by using the MAP feature in order to compute the distance between the place of dispatch to the place of delivery.
Note that currently a maximum distance of 3,000 kms can be entered in the distance field while generating a waybill online. Hence, a person who wants to move goods from Kanyakumari to Shimla will not be able to generate eway bill since the distance between these two destinations is more than 3,000 Kms. But if the goods can be transported within the validity period though the distance is more than 3,000 kms, it should not be an issue.
As a rule, one day is added to the validity period for EWB for every 200 kilometres, and another day is added for each portion of 200 kilometres. For instance, if the approximate distance is 310 kilometres, the validity period is 1+1 days. For transportation of Over Dimensional Cargo (ODC), the validity is one day for every 20 kilometres (instead of 200 kilometres), and an additional day is applied for every 20 kilometres or part thereof. The later sections of the article cover these at length.
The distance between two destinations is required for computation of validity period. Once the approximate distance is entered, this field cannot be edited or revised once the eway bill is generated unless the validity period of eway bill is extended.
The e-Way bill framework now includes automatic distance calculation between the source and destination based on the PIN codes entered by the customer. According to the PIN codes, the e-waybill device can measure and display the approximate motorable distance between the supplier and recipient. The user can also enter the actual distance travelled while moving items.
It will, however, be limited to a 10% increase over the auto-calculated distance shown. For example, if the e-waybill portal suggests a distance of 500 kilometres between points A and B, the user can enter a distance of up to 550 kilometres (500 kilometres + 10% of 500 kilometres).
|Nature of Conveyance||Distance|
|Over Dimensional Cargo||1 day for any distance upto 20 kms and thereafter additional one day for every 20 kms or part thereof|
|Other than Over Dimensional Cargo||1 day for any distance upto 200* kms and thereafter additional one day for every 200* kms or part thereof|
Over Dimensional Cargo refers to cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989. Over Dimensional Cargo refers to the cargo which extends beyond the dimensions (Length or Breadth or Height) prescribed for a vehicle under the said Rules.
*In December 2020, the amendment took place to this rule wherein the figure was changed from 100 kms to 200 kms for conveyances other than over-dimensional cargo.
The Motor Vehicle Rules prescribe the maximum length of the Trailer (transport vehicle) to not exceed 16 Meters. If such Trailer is carrying cargo which exceeds 16 Meters then such cargo would be treated as Over Dimensional Cargo.
Over Dimensional Cargo can help extending the validity of the eway bill but cargo is classified as Over Dimensional to ensure safety of the users of the road and hence plying of Over Dimensional Cargo requires permission from the relevant State Authorities and is also subject to various other regulations under Motor Vehicles Legislations.
1. Validity of the eway bill for the first day ends by the midnight of the following day.
Illustration 1 – eway bill generated on 1st April 2018 at 5pm for transport of cargo which will cover a distance of 90 kms. This eway bill will be valid for one day (till mid night of April 2, 2018);
Illustration 2 – eway bill generated on 1st April 2018 at 5 p.m. for transport of cargo which will cover a distance of 190 kms. This eway bill will be valid for two days
2. Validity of the eway bill commences upon the updation of vehicle number for the first time by the supplier/recipient or by the transporter in Part B of the eway bill.
3. If an e-way bill is generated at 00:04 hours. on 14th March. Then the first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
4. The validity begins when the first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B.
Supplier handed over the goods to the transporter on 1st April 2018. Part A of the eway bill was submitted by the supplier on 1st April 2018 after updating the GSTIN of the transporter. Transporter loaded the goods on the truck on 3rd April 2018 and completed Part B of the eway bill by updating the vehicle number. In this case, the validity of the eway bill commences from 3rd April 2018.
The validity period of eway bill can be extended if the goods cannot be transported within its due date for expiry. The supplier or if the transport is outsourced, then the presently assigned transporter of the e-way bill can only extend the validity. The transporter carrying the consignment in compliance with the e-way bill system at the time of expiry of validity period, can extend the validity period.
Reasons for extending validity
There can be multiple reasons which could require an extension of validity period of eway bill such as any change in the transport vehicle, break down or any other reason due to which there is a delay in transport of vehicles.
Time limit for extension
The eway bill can be extended only 8 hours before or 8 hours after the time of original expiry of the validity period.
Step 1- Login to eway bill system Enter the Username, password and Captcha code, Click on ‘Login’
Step 2- Click on ‘Extend Validity’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.
Step 3– Enter the eway bill number for which validity is required to be extended.
Step 4- Select ‘Yes’ to extend the validity
Step 5- Enter the reasons and remarks for extension, re-enter vehicle details to continue. Select the relevant reason from drop down and enter remarks mandatorily. Not all fields for the extension of validity period can be edited while extending validity period.
You should re-enter the Approximate distance left to the destination, Place of dispatch (From Place) and Place of delivery(To Place), Mode and/or Vehicle details. Now the system will give the additional validity depending upon the distance to travel as per the rules.
Note that non-editable fields include:
Note that once validity is extended, the new e-way bill number gets allotted in place of the old one.
There are no restrictions as of now for the number of times one can extend validity period.
ABC Transporters are transporting goods from Mumbai to Delhi (Distance 1,420 Kms approx.) The Eway bill was generated on 5th April 2018 at around 7 p.m. Considering the distance to be covered, this eway bill is valid for 14 days computed from 6th April 2021, i.e., 20th April 2018. In case the transport conveyance breaks down on 19th April 2021 and it would take minimum two days to repair the vehicle, the validity period cannot be extended on the date of breakdown itself. The validity period can be extended by entering the above details after 8 p.m. on 20th April 2021or before 4 a.m. of 21st April 2021.
For further reading and understanding, check out: