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6 Things You Need to Know about E-way Bill

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E-way bill provisions have come into effect from 1st April 2018 for inter-state transactions and will be effective for all intra-state transactions by June 2018. 

Let us have a quick look at some key aspects related to E-way Bill

What is an E-way bill?

E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs 50,000  as mandated by the Government in terms of Rule 138, Section 68 of the Goods and Services Tax Act. E-way bill is generated from the E-way bill system by the registered taxpayer (having a valid GSTIN) or transporters (registered or unregistered). An E-way bill needs to be generated before the commencement of movement of goods or consignment.

Who can generate an E-way bill?

The consignor or consignee, as a registered taxpayer with GSTN or a transporter of the goods, can generate the E-way bill. The unregistered transporter will need to enrol on the common portal and generate a transporter ID before generating the E-way bill for movement of goods. There is also a provision for common citizen to enrol and generate the e-way bill for movement of goods for his/her own use.

What is the validity period for E-way bill?

The validity of the E-way bill depends upon the distance the goods have to be transported and the vehicle used for transportation. In case of regular vehicle or transportation modes, for every 100 KMs 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.

Distance Vehicle Type Validity
Upto 100 km. Regular One day
For every 100 km. or part thereof thereafter Regular One additional day
Upto 20 km Over Dimensional Cargo One day
For every 20 km. or part thereof thereafter Over Dimensional Cargo One additional day

And this validity expires on the midnight of last day.

Can the validity of E-way bill be extended?

Yes, the validity of the E-way bill can be extended, if the consignment does not reach the destination within the validity period due to reasons like natural calamities, law and order issues, trans-shipment delay, accident of conveyance, etc. This option to extend the validity of E-way bill is before 4 hours and after 4 hours of expiry of the validity. The reason for extension needs to be given while extending the validity period along with from place (current place), approximate distance to travel and Part-B details. The extended validity will be based on the remaining distance to travel.

Can an E-way bill be modified or cancelled?

The E-way bill once generated cannot be edited or modified. Only Part-B (which consists of vehicle details) can be updated. However, if E-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within 24 hours from the time of generation.

Can multiple invoices be clubbed to create a single E-way bill?

No, in case multiple invoices are issued by the supplier to the recipient, multiple E-way bills to be generated. Thus, for each invoice, a single E-way bill has to be generated, irrespective of the fact whether same or different consignors or consignees are involved. However, after generating all these E-way bills, one Consolidated E-way bill can be prepared for transportation purpose, if goods are going in one vehicle.

More FAQs regarding E-way bill are available here.

IRIS is an established GST Suvidha Provider (GSP) and was one of the first GSPs to complete the integration with NIC's E-way Bill System. IRIS has been in the financial compliance space for over 2 decades and has worked with regulators and filing entities alike. We have supported MCA filings for over 700 entities including companies of groups such as Tata, Reliance, TVS, Godrej, L&T etc.  Our E-way Bill solution, branded as IRIS Topaz, is an end-to-end solution for entire E-way Bill cycle. IRIS Topaz can be accessed through the web, desktop utility, and APIs.  
 
You can avail our 15-day free trial offer of the full version of IRIS Topaz. You can enrol for a free webinar here. For further details please write to support@irisgst.com or visit our site https://irisgst.com

About Shilpa Dhobale

Shilpa Dhobale is a Management Accountant and holds a Master’s degree from Mumbai University with specialisation in accounts. Shilpa is currently spearheading the GST functional team at IRIS bringing her deep domain experience to product design and development. Shilpa started her career with IRIS in 2005 and has played a significant role in setting up the Consulting Practice in IRIS. Over her 13+ years in the area of information standardization, she has worked with several regulators to formulate and roll out their digital reporting strategies.

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anil kumar 1 week, 4 days ago

Dear sir

Please give me answer how Can the validity of E-way bill be extended?

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Shilpa Dhobale 1 week ago

The validity of the e-way bill can be extended by the current transporter or if the transporter is not assigned, then the generator of the e-way bill within 8 hours prior or 8 hours after the expiry of the e-way bill and also need to mention the reason for the extension.

Suppose e-way bill is generated with transport details as of 12th Nov 2018 and the approx. distance mentioned is 100 Km. Hence the e-way bill is valid until 13th Nov 12:00 AM.
So in this if the user wants to extend the validity of the e-way bill so on 13th Nov after 4 p.m. (i.e. 8 hours prior) or on 14th Nov till 8 am ( i.e. after 8 Hours) expiry of the e-way bill user can do it.

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