E way bill validity & expiry of e way bill validity

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avinash shetty (Querist)
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25 December 2017 It is my understanding that if the validity of an E way bill expires, "under exceptional circumstances" the commissioner may allow an extension(still to be notified).
1. Does anyone know what these "exceptional circumstances" might be?
2. What happens when invoiced material has not been received by the consignee within the validity period of the E Way bill?
This could be due to any number of reasons & not limited to:
a. Vehicle breakdown
b. Mis routing of material by transporter
c. Consignee not receiving material due to internal issues.
3. Since the consignee is deemed to have accepted the shipment unless rejected within 72 hours:
a. Is the consignee bound to accept the material as long as the E way bill is valid.
b.Can the consignee request that the material be held at the warehouse until consignee makes a request to deliver the
material under a new E way bill? This question pertains to manufacturers who mandate a minimum inventory at local
warehouses from their suppliers.
This is WRT transportation of automotive OEM parts across India.

Arpit Shah

Arpit Shah (Expert)
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26 December 2017 What is an e-way bill?

E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.

E-way bill will also be allowed to be generated or canceled through SMS.

When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.
When should an e-way bill be generated?

E-way bill will be generated when there is movement of goods –

In relation to a ‘supply’
For reasons other than a ‘supply’ ( say a return)
Due to inward ‘supply’ from an unregistered person

What is a ‘supply’ in case of an e-way bill?

For this purpose, a supply may be either of the following:

A supply made for a consideration (payment) in the course of business
A supply made for a consideration (payment) which may not be in the course of business
A supply without consideration (without payment)

In simpler terms, the term ‘supply’ usually means a:

1. Sale – sale of goods and payment made

2. Transfer – branch transfers for instance

3. Barter/Exchange – where the payment is by goods instead of in money

Therefore, e-way bills must be generated on the common portal for all these types of movements.
Who can generate an e-way bill?

E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.
Unregistered persons or their transporters may also choose to generate an e-way bill. This means than an e-way bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.

Can e-way bills be used during return filing?

Yes. The information provided in Part A of the Form GST EWB-01 can be used for preparing GSTR-1.
What is the validity of an e-way bill?

An e-way bill is valid for periods as listed below, which is based on the distance traveled by the goods. Validity is calculated from the date and time of generation of e-way bill-
Distance Valid from Valid for
Up to 100km Date & time at which e-way bill is generated 1 day
For every 100 km after that Date & time at which e-way bill is generated An extra day

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