Discuss the validity period of an e-way bill. Who can extend the validity period of e-way bill and what is the time limit within which such extension is valid?

CS Professional · Advanced Tax Laws · PYQS · June 2023
Discuss the validity period of an e-way bill. Who can extend the validity period of e-way bill and what is the time limit within which such extension is valid?

Answer & Explanation:

Validity Period of an E-way Bill: The validity period of an e-way bill is determined based on the distance the goods are to be transported. The rules are as follows: Sr. No. Distance Validity period 1 Up to 200 km One day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship 2 For every 200 km. or part thereof thereafter One additional day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship 3 Up to 20 km One day in cases of Over Dimensional Cargo or Multimodal shipment in which at least one leg involves transport by ship 4 For every 20 km. or part thereof thereafter One additional day in cases of Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship Extension of Validity Period: Who can extend: The transporter may extend the validity period of an e-way bill. Additionally, the Commissioner may, by notification, extend the validity period for certain categories of goods as may be specified. Time limit for extension: The validity of an e-way bill may be extended within 8 hours from the time of its expiry. The transporter needs to update the details in Part B of Form GST EWB-01 for such extension.

Topics: Goods and Services Tax (GST)

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic