Understanding E-Way Bill Validity: Distance Calculation and Extension Procedures
This article clarifies the rules governing e-way bill validity in India, detailing how approximate distances are calculated and how this impacts the validity period for both standard and Over Dimensional Cargo. It outlines the conditions and procedures for extending an e-way bill's validity when goods cannot reach their destination within the initial timeframe. The guide also covers recent GSTN advisories impacting e-way bill generation and extension limits, providing essential information for taxpayers and transporters.
An Electronic Way Bill (EWB) is a digitally produced document mandatory for transporting goods valued over Rs 50,000. This bill maintains a specific validity period, determined by the nature of the cargo and the travel distance.
Recent E-Way Bill Updates under GST > As per a GSTN advisory issued on December 17, 2024, taxpayers will be required to generate e-way bills within 180 days of the invoice or document date, effective January 1, 2025. Additionally, the maximum duration for e-way bill validity extensions will be limited to 360 days from the initial generation date, also starting January 1, 2025.
Calculation of Approximate Distance
The e-way bill's validity period relies on the approximate distance between the supplier's and recipient's locations, not the transporter's and recipient's locations. This approximate travel distance can be determined using a map feature that computes the distance from the point of dispatch to the place of delivery. Currently, the maximum distance allowed in the online e-way bill generation field is 3,000 kilometers. This implies that for movements exceeding 3,000 kilometers, generating a single e-way bill may not be straightforward. However, if the goods can be transported within the defined validity period, the distance exceeding 3,000 km should not pose an issue. Generally, one day is added to the e-way bill's validity for every 200 kilometers of travel, with an additional day for any remaining portion of 200 kilometers. For instance, a 310-kilometer journey results in a validity of 1+1 days. For Over Dimensional Cargo (ODC), the validity period is one day for every 20 kilometers, plus an extra day for any part of 20 kilometers. The article will delve into these rules further. The entered approximate distance, which is crucial for calculating the validity period, cannot be modified after the e-way bill is generated unless its validity is extended. The e-Way Bill system now automatically calculates the distance between the source and destination based on the provided PIN codes. The user can also input the actual distance, but it is limited to a 10% increase over the system's auto-calculated distance. For example, if the portal suggests 500 kilometers, the user can input up to 550 kilometers.
How to Determine E-Way Bill Validity
The validity of an e-way bill depends on the type of conveyance and the distance covered, as illustrated below:
| Type of Conveyance | Distance and Validity Period |
|---|---|
| Over Dimensional Cargo | 1 day for distances up to 20 kms, plus an additional day for every subsequent 20 kms or any portion thereof. |
| Other than Over Dimensional Cargo | 1 day for distances up to 200* kms, plus an additional day for every subsequent 200* kms or any portion thereof. |
Over Dimensional Cargo (ODC) refers to a single, indivisible unit of cargo that exceeds the dimensional limits specified in Rule 93 of the Central Motor Vehicle Rules, 1989. It is any cargo that extends beyond the vehicle's prescribed length, breadth, or height.
*Note: In December 2020, this rule was amended, changing the distance from 100 kms to 200 kms for non-over-dimensional cargo.
Illustration:
If a trailer (transport vehicle) is restricted to a maximum length of 16 meters by Motor Vehicle Rules, any cargo exceeding this length would be classified as Over Dimensional Cargo. While ODC can permit e-way bill validity extensions, its classification is primarily for road safety. Consequently, operating ODC requires specific permissions from relevant State Authorities and adherence to various other motor vehicle regulations.
Key Considerations:
- The validity of the e-way bill for the initial day concludes at midnight of the subsequent day. For example, an e-way bill generated on April 1, 2018, at 5 p.m. for a 90 km journey will be valid for one day, until midnight on April 2, 2018. If the same bill is for 190 km, it will be valid for two days.
- E-way bill validity begins when the vehicle number is first updated by the supplier, recipient, or transporter in Part B of the e-way bill.
- If an e-way bill is generated at 00:04 hours on March 14th, the first day ends at midnight on March 15th-16th, and the second day ends at midnight on March 16th-17th, and so on.
- The validity period starts with the initial entry in Part-B (e.g., vehicle entry for road transport or transport document number for rail/air/ship). Subsequent Part-B entries do not recalculate the validity.
Example:
A supplier hands over goods to a transporter on April 1, 2018. Part A of the e-way bill is submitted by the supplier on April 1, 2018, with the transporter's GSTIN. The transporter loads the goods on April 3, 2018, and completes Part B by updating the vehicle number. In this scenario, the e-way bill's validity commences from April 3, 2018.
Extension of E-Way Bill Validity Period
An e-way bill's validity can be extended if the goods cannot be delivered within the original expiry timeframe. Only the supplier or the currently assigned transporter can initiate this extension. The transporter responsible for the consignment when its validity is about to expire is eligible to extend the period.
Reasons for Extending Validity
Several factors might necessitate an e-way bill extension, such as a change in the transport vehicle, a breakdown, or any other cause leading to transportation delays.
Time Limit for Extension
The e-way bill's validity can be extended within a window of 8 hours before or 8 hours after its original expiry time.
Steps to Extend E-Way Bill Validity
To extend the validity of an e-way bill, follow these steps: Step 1: Access the e-way bill system by logging in with your Username, password, and Captcha code, then click 'Login'. Step 2: On the dashboard, locate and click 'Extend Validity' under the 'E-waybill' option on the left side. Step 3: Input the e-way bill number for which you wish to extend the validity. Step 4: Confirm your intention to extend validity by selecting 'Yes'. Step 5: Provide the reasons and remarks for the extension, and re-enter the vehicle details. You must choose a reason from the dropdown menu and provide mandatory remarks. While extending the validity, some fields, such as invoice details and the GSTINs of the supplier and receiver, cannot be edited. You will need to re-enter the approximate remaining distance to the destination, the place of dispatch (From Place), the place of delivery (To Place), and the mode and/or vehicle details. The system will then grant additional validity based on the remaining travel distance, adhering to the established rules.
New E-Way Bill Number Allotted
Upon extending validity, a new e-way bill number is assigned, replacing the previous one. Currently, there are no restrictions on how many times an e-way bill's validity can be extended.
Example:
ABC Transporters are moving goods from Mumbai to Delhi (approximately 1,420 Kms). The e-way bill was generated on April 5, 2018, at 7 p.m. Given the distance, this e-way bill is valid for 14 days, from April 6, 2018, until April 20, 2018. If the transport vehicle breaks down on April 19, 2018, and repairs are estimated to take at least two days, the validity cannot be extended on the breakdown date. The validity period can be extended by entering the necessary details after 8 p.m. on April 20, 2018, or before 4 a.m. on April 21, 2018.