Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Article Section
Home Articles Goods and Services Tax - GST Mr. M. GOVINDARAJAN This
← Previous Next →

VALIDITY OF E-WAYBILL

Submit New Article

Discuss this article

VALIDITY OF E-WAYBILL
By: Mr. M. GOVINDARAJAN
July 9, 2018
  • Contents

Validity of e-way bill

The e-way bill shall not be valid for movement of goods by road unless the information in Part B of Form GST EWB – 01 has been furnished except in the case of movements covered except in the following types of movements-

  • Movement less than 10 kilometers within the State or the Union Territory from the place of business of the consignor to the place of business to the transporter for further transporter;
  • Where the goods are transported for a distance of less than 10 kilometers within the State or the Union Territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.

Validity period

Rule 138(10) provides the validity period of e-way bill generated through e-way bill portal.  The said rule provides that an a-way bill or a consolidated e-way bill generated shall be valid for the period mentioned as below from the relevant date, for the distance within the country, the goods have to be transported-

  • The distance up to 100 km – the validity period will be one day other than over-dimensional cargo;
  • For every 100 Km or part thereofafter 100 Kms –One additional day in cases other than over dimensional cargo;
  • Up to 20 Kms – one day in case of over dimensional cargo;
  • For every 20 kms or part thereof thereafter – one additional day in case of over dimensional cargo.

For example, if the goods are transported to 550 kms, the validity period of e-way bill generated is 6 days.  (550/100=5.5, rounded to 6 days).

Relevant date

The explanation 1 to Rule 138 (10) defines the expression ‘relevant date’ as 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 24 hours.

For example the e-way bill is generated on 05.02.2018 at 15.00 hours and the distance to be covered is 500 kms., the validity period starts from 15.00 hours on 05.02.2018 and it is valid up to 14.59 hours on 10.02.2018. 

Over dimensional cargo

The explanation 2 to Rule 138 (10) defines the expression ‘over dimensional cargo’ as a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).

Rule 93 of the Central Motor Vehicles Rules, 1989 provides that the overall width of a motor vehicle, measured at right angles to the axis of the motor vehicle between perpendicular planes enclosing the extreme points, 3shall not exceed 2.6 meters.   For purposes of this rule, a rear-view mirror, or guard rail or a direction indicator rub-rail (rubber beading) having maximum thickness of 20 mm on each side of the body shall not be taken into consideration in measuring the overall width of a motor vehicle.

The overall width of a construction equipment vehicle, measured at right angles to the axis of the construction equipment vehicle between perpendicular planes enclosing the extreme points, shall not exceed 3 meters while in the travel mode and such construction equipment vehicle shall be painted by yellow and black zebra stripes on the portion of the width that exceeds 2.6 meters on the front and rear sides duly marked for night time driving/parking suitably by red lamps at the front and rear.  The zebra stripes need not be used on attachments.

The overall length of a motor vehicle other than a trailer shall not exceed-

  • in the case of motor vehicle other than transport vehicle having not more than two axles, 6.5 metres;
  • in the case of transport vehicle with rigid frame having two or more axles, 12 meters;
  • in the case of articulated vehicles having more than two axles, 16 meters;
  • in the case of truck-trailer or tractor-trailer combination, 18 meters;
  • in the case of 3 axle passenger transport vehicles, 15 meters;
  • in the case of single articulated (vestibule type) passenger transport vehicle, 18 meters (In the case of single articulated passenger transport vehicles of 18 meters length and double articulated passenger transport vehicles up to 25 meters, permission of the State Government shall be obtained regarding their plying on selected routes depending upon local road conditions, width, maneuverability of the vehicle in traffic, as deemed fit. These passenger transport vehicles will also be required to have a closed circuit TV system for proper visibility in and around the passenger transport vehicle by the driver to maintain safety. Intercom system shall also be provided in such passenger transport vehicle. In addition, the standing passenger will be allowed only on the lower deck of double articulated passenger transport vehicle.)
  • in the case of double articulate passenger transport vehicles, 25 meters

In the case of an articulated vehicle or a tractor-trailer combination specially constructed and used for the conveyance of individual load of exceptional length,-

  • if all the wheels of the vehicle are fitted with pneumatic tyres, or
  • if all the wheels of the vehicle are not fitted with pneumatic tyres, so long as the vehicle is not driven at a speed exceeding twenty-five kilometers per hour, the overall length shall not exceed 18 meters.For the purposes of this rule “overall length” means the length of the vehicle measured between parallel planes passing through the extreme projection points of the vehicle exclusive of-
    • a starting handle;
    • any hood when down;
    • any fire-escape fixed to a vehicle;
    • any post office letter-box, the length of which measured parallel to the axis of the vehicle, does not exceed 30 centimeters;
    • any ladder used for loading or unloading from the roof of the vehicle or any tail or indicator lamp or number plate fixed to a vehicle;
    • any spare wheel or spare wheel bracket or bumper fitted to a vehicle;
    • any towing hook or other fitment which does not project beyond any fitment covered by above.

Extension of time

Generally the validity of period may not be extended.   However, the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified in the said notification.

Generation of another e-way bill

Where, under circumstances of an exception nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of Form GST EWB – 01.

Validity in other States

The e-way bill generated under Rule 138 of the Central Goods and Services Tax Rules of any State shall be valid in every State and Union territory.

Validity of consolidated e-way bill

A consolidated e-way bill has no separate validity.   It will be governed by the underlying validity period of the individual e-way bills.

 

By: Mr. M. GOVINDARAJAN - July 9, 2018

 

 

Discuss this article

 
← Previous Next →
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.