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.
1. Calculation of Approximate distance
The validity of eway bill depends upon the 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.
Please note that currently a maximum distance of 3,000 kms can be entered in the distance field while generation eway bill 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.
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.
2. How to determine the validity of eway bill
Nature of Conveyance
|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 100 kms and thereafter additional one day for every 100 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.
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.
Points to Note:
1. Validity of the eway bill for the first day ends by the midnight of the following day.
Illustration 1 – eway bill generated on April 1, 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 April 1, 2018 at 5pm 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.
Supplier handed over the goods to the transporter on April 1, 2018. Part A of the eway bill was submitted by the supplier on April 1, 2018 after updating the GSTIN of the transporter. Transporter loaded the goods on the truck on April 3, 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 April 3, 2018.
3. Extension of the validity period of eway bill
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.
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 4 hours before or after the time of original expiry of the validity period.
How to extend validity
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:
- Invoice details
- GSTIN of supplier and GSTIN of receiver
New E-way bill number is allotted
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.) Eway bill was generated on 5th April 2018 at around 7pm. Considering the distance to be covered, this eway bill is valid for 14 days computed from April 6, 2018 ie April 20, 2018. In case the transport conveyance breaks down on April 19, 2018 and it would take minimum two days to repair the vehicle, the validity period cannot be extended on the date of break down itself. The validity period can be extended by entering the above details after 8pm on April 20, 2018 or before 4am of April 21, 2018.
For further reading and understanding, Check out:
- How to update vehicle details on the e-way bill
- All about the cancellation of an e-way bill
- How to reject an e-way bill generated on oneself’s GSTIN
- How to change transporter ID on the e-way bill