e-Way Bill Expiry

While the above table discusses the validity of an e-way bill, which is how long it is valid based on vehicle type and eway bill distance, this section explains how the expiry of an e-way bill is calculated, which is confusing for most taxpayers and transporters. 

The validity period of an e-way bill starts from the moment it’s generated, when the first entry is made in Part-B, i.e., when the vehicle entry is made for the first time in case of road transportation or when the first transport document number entry is made in case of rail/air/ship transportation. 

Each day is counted until midnight of the following day after the e-way bill generation. Here are some examples to calculate e-way bill validity and to know when an e-way bill expires.

Examples to Calculate e-Way Bill Validity/Expiry

1.  If an e-way bill is generated at 00:11 hrs on 14th March, then the 1st day of validity would end at 12:00 midnight on 15th March. The second day would end at 12:00 midnight on 16th March, and so on.
2. If an e-way bill is generated at 23:58 hrs on 14th March, then the 1st day would end at 12:00 midnight on 15th March. The 2nd day would end at 12:00 midnight on 16th March, and so on.

Extending the Validity of e-Way Bill

What to do if an e-way bill’s validity expires after 8 hours

If an e-way bill expires before the consignment reaches its destination due to exceptional circumstances like natural disasters, accident to the vehicle, law and order issues in place, trans-shipment delay, etc., the validity of the e-way bill can be extended within the stipulated time. 

*The validity of an e-way bill can be extended only before 8 hours and after 8 hours of expiry. For instance, if an e-way bill expires at 4 PM today, you can extend its validity from 8 AM today till 12 in the night.

Who Can Extend the Validity of an e-Way Bill

Only the transporter carrying the consignment at the time of expiry of validity period or a commissioner can extend the validity of an e-way bill.

•  e-Way Bill Extension by Transporter

If a transporter requests for a validity extension of an e-way bill, he has to enter the e-way bill number and the reason for requesting the extension, from his current place, approximate distance to travel and Part-B details. 

• e-Way Bill Extension by Commissioner

A commissioner has the authority to prolong the validity period of the e-way bill in accordance with the Council’s suggestions. However, the Council must release an official notification to extend the validity of the e-way bill for specific categories of goods.

Penalty for Carrying an Expired e-Way Bill

What happens if the validity of an e-way bill is not extended

As per the GST regulations, the transporter must carry a valid e-way bill for transporting goods worth more than INR 10,000. An authorised officer appointed by the State or Central government has the right to stop and check the transport vehicles at the check post. The officers will inspect the goods, check for valid invoices, eway bills, and has all the authority to take legal action for expired or invalid e-way bills. 

• Fine for carrying an expired e-way bill

Moving goods without a valid eway bill is illegal and carries a fine of INR 10,000 or the evaded tax amount (whichever is greater). However, the minimum fine for not carrying a valid eway bill is INR 10,000.

• Seizing the Vehicle

Failing to pay the penalty would result in the concerned officer seizing or detaining the vehicle carrying the consignment with an expired e-way bill. In this case, the owner has to pay a penalty of 50% of the total value of the transported goods to get the vehicle back.

FAQs on e-Way Bill Expiry

What is the penalty for expired e-way bill?

Carrying an expired or invalid eway bill attracts a penalty of a minimum of INR 10,000. If the transporter refuses to pay the fine, the vehicle will be seized, and 50% of the shipment value must be paid to get the vehicle back. 

What happens if e-way bill expires?

If an eway bill expires before the consignment reaches the destination, it becomes invalid. The transporter or the taxpayer must extend its validity, depending on the remaining distance and the transportation vehicle type. 

Can we extend the e-way bill after the expiry date?

Yes. If unusual circumstances prevent the shipment from reaching its destination, you can prolong the e-way bill’s validity between 8 hours before and after its expiration time.

Can I cancel the e-way bill after 72 hours?

No, you cannot cancel an e-way after 72 hours have passed from the bill’s generation.

How do I pay my e-way bill penalty?

You can pay the penalty in Form GST DRC-07 for every applicable consignment.

How many days is the e-way bill valid?

An e-way bill’s validity varies depending on distance and type of vehicle. For a typical vehicle or transportation mode, one day of validity is granted for every 200 km or portion of its journey. For ODC vehicles, it is one day for every 20 km.