pritesh
(CA Final student)
(7101 Points)
Replied 04 March 2019
Validity of An EWB or E-Way Bill:
Validity of the e-way bill depends upon the distance the goods have to be transported. In case of regular vehicle or transportation modes, for every 100 Km or part of its movement, one day validity has been provided. And in case of Over Dimensional Cargo vehicles, for every 20 Kms or part of its movement, one day validity is provided. And this validity expires on the midnight of last day.
This can be explained by following examples –
(i) Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
(ii) Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then first day would end on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March and so on.
The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry it may be noted that validity is not re-calculated for subsequent entries in Part-B. What are these Part B we will discuss later in this article.
The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100Kmsone day is a validity period for EWB as per rule and for part of 100 KM one more day is added. For ex. If approx. distance is 310Kms then validity period is 3+1 days.For movement of Over Dimensional Cargo (ODC), the validity is one day for every 20 KM(instead of 100 KM)and for every 20KM or part thereof one more day is added.Please refer relevant rules for details.
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.
One can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period.
There is an option under e-way bill to extend the validity period. This option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.
CAclubindia
