Introduction

  • An E-way bill is an electronic bill that is needed for inter-state and intra-state supply of goods through transportation of more than Rs. 50,000. The E-way bill consists of details of the goods, consignor, recipient, and transporting authority. The E-way bill can be obtained from the Goods and Service Tax Network.
  • The E-way bill is valid up to some extent only by keeping in view of goods transported and distance involved in such transportation/movement. The E-way Bill can be generated by the consignor, consignee, and recipient/transporter.
  • Previously, the E-way bill was valid for 24 hours and the distance limit was 100 km. However, if the vehicle failed to complete 100 km in 24 hours, the next bill shall be generated for one additional day. This pattern leads to many disruptions in the mind of the transporter. Therefore, the Government has permitted the extension of the validity while goods are in transit.
  • In this article, we will study every aspect of the E-way bill in terms of the calculation of distance and determining the validity of the E-way bill.

Evaluating the distance covered in a supply

  • The evaluation shall be done on the ground of distance between the location of supplier and recipient only. The distance can be calculated by using the MAP feature between the place from where goods are dispatched and goods are delivered. The distance entered for the calculation shall be on the basis of approximation and once details of same are entered then it is irrevocable until the next E-way bill is generated or validity has been extended.

Criteria for finding out the validity of E-way bill

  • The validity of the E-way bill shall be determined on the mode of conveyance such as Over Dimensional Cargo and other than Over Dimensional Cargo.

Over Dimensional Cargo

  • It can be said cargo that is a single indivisible unit and follows the overall dimension of motor vehicles as explained under Rule 93 of Central Motor Vehicles Rules, 1989. Under this, the validity of the E-way Bill shall be for 1 day and the distance shall be 20 km after which an additional one day for every 20 km shall be calculated. This cargo extends the dimensions in terms of size, length, height as prescribed under Motor Vehicle rules. The Length of the Cargo shall not exceed 16 meters. Hence, the validity of the E-way bill can be extended upon permission from the concerned authorities for complying with road safety guidelines.

Other than Over Dimensional Cargo

  • The remaining cargo category shall be permitted for 1 day and distance up to 100 km and an additional 1 day for every 100 km distance.

The sustainability of the E-way Bill can be extended-

  • If the goods and services are not delivered within the specified date. In a case, the supplier of goods or means of transport is contracted or outsourced then the current transporter or supplier can extend the sustainability of the E-way bill. There might be several grounds on which the sustainability/validity of the E-way bill can be extended such as the breakdown of the vehicle, accident, or any other reason which causes the delay in transportation.
  • In order to extend the time limit of the E-way bill, the entry shall be made 4 hours prior to or after the expiration of the original validity period.

Procedure for extension of validity

  • The first step is to go to the website i.e. www.gst.gov.in and login to the E-way bill system by entering the username and password.
  • Then on the left-hand side dashboard, click on the ‘Extend Validity’ option under ‘E-way bill’.
  • Enter the number of E-way bill whose validity has to be extended and select ‘Yes’.
  • Enter the valid reasons and remarks for extension and also vehicle details to continue.
  • All fields for extension of the validity period cannot be edited or change such as Invoice details and GSTIN of supplier and receiver.
  • The approximate distance remaining to the destination shall be re-entered, place of dispatch to a place of delivery, and Vehicle details.
  • Once all the details for extending validity are filled, the new E-way Bill number shall be allotted replacing the old one.

Conclusion

Hence, it can be stated from the above discussion that the validity of E-way bill can be only be calculated from the date and time of generation of E-way bill only and that depends upon the distance traveled and by the type of goods and conveyance i.e. whether it is a Normal Cargo or Over Dimensional Cargo.

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