What is e-Way Bill?
The e-Way Bill is one of the most important aspects of the GST regime that has been put in place in our country in July 2017. E Way Bill is an electronically generated document that is mandatory to be generated while transporting goods worth more than Rs 50,000 from one place to another. This document is required for both the inter-state and intra-state transportation of goods.
What is the validity of an E-Way Bill?
When the goods are to be transported for less than 100 kms, the validity of the e-Way Bill is 1 day. Thereafter, for every 100 kms or part thereof, an additional period of 1 day is permitted.
However, the same rules do not apply when over-dimensional cargo is being transported. In such cases, the e Way Bill has a validity period of 1 day for goods to be transported for less than 20 kms while an additional 1 day is provided for every additional 20 kms or part thereof.
There may arise circumstances that the validity of the e-Way bill expires before the goods have reached their destination.
What to do to extend validity of e-Way bills?
The validity period of e-Way Bills can be extended either four hours before expiry or within four hours of the expiry of the validity of the e Way Bill. The procedure to do it is as follows:
1) The person has to login to the e-Way Bill portal and select the option of ‘Extend validity’ under the ‘e-Waybill’ option on the dashboard.
2) Then he/she has to enter the E-Way bill number of the bill whose validity he/she wants extended.
3) The e-Way Bill will appear on the screen. The person has to click on ‘Yes’ against the question asking, “Do you wish to get an extension for this EWB?” which appears at the bottom of the page.
The person will also be able to re-enter the distance of transportation and details about the place from where the goods are being dispatched and the place of delivery. The option to extend the validity of the e Way Bill is available before four hours and after four hours of the expiry of the validity. The transporter will also need to provide the details of Part B of the e-Way Bill at this stage. However, the details of Part-A of the bill cannot be modified or changed and the transporter will get the extended validity depending on how much distance he needs to cover.
Under what circumstances and by whom can the e-Way Bill’s validity be extended?
The validity of the e-Way bill can be extended if the consignment has not managed to reach destination within the validity period. The transporter needs to explain the reason for extending the validity period in detail while filling out the form in the portal. Ordinarily, extension is allowed under extraordinary circumstances like law and order issues, natural calamity, accident of conveyance, trans-shipment delay and others.
The validity of the e Way Bill can be extended by the transporter of the consignment as per the e Way bill system at the time of the expiry of the validity period.