THIS TOPIC IS FROM GST

1. Validity of e-way bill
Made By : Bhupinder Kaur
Department of Commerce & Management
S.D.College, Ambala Cantt.

2. How to determine the validity of eway bill?
The eway bill is valid for a certain period of time, based on the type of
cargo being transported and the distance involved in the movement.

3. Nature of Conveyance Distance
Over Dimensional Cargo 1 day for any distance upto 20 kms
and thereafter additional one day
for every 20 kms or part thereof
Other than Over Dimensional Cargo 1 day for any distance upto 100* kms
and thereafter additional one day
for every 100* kms or part thereof

4. What is the validity of an E-Way Bill?
• The relevant date for the purpose of computation of validity of
the e-way bill shall be the date on which the e-way bill has been
generated and the period of validity shall be counted from the
time at which the e-way bill has been generated and each day
shall be counted as the period expiring at midnight of the day
immediately following the date of generation of e-way.
• This can be explained with the help of an example. For eg: Mr. A
generates the e-way bill at 2 PM on 2nd April. This e-way bill
would be valid till mid-night of 3rd April

5. Calculation of Approximate
distance
•The validity of eway bill depends upon the
approximate distance between the LOCATION
OF THE SUPPLIER and the location of the
recipient and not the distance between the
location of transporter and LOCATION OF THE
RECIPIENT.