Page 12 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

Over Dimensional Cargo or multimodal shipment in which at Upto 20 km 1 day
least one leg involves transport by ship For every 20 km or 1 day

part thereof thereafter additional
Ü Relevant date:- It is the date on which e-way bill has been generated.
Ü Validity period:- 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 bill.
Ü Extension of validity of E-way Bill:- Once the validity of E-way bill expires, the goods are not
supposed to be moved. Generally, the validity of e-way bill cannot be extended.
Exception:-

Ü Commissioner may extend validity for goods notified on recommendations of Council.
Ü Transporter may extend validity within 8 hours from the time of
its expiry in exceptional circumstances, if consignment is not reached to the destination, after
updating the details in Part B (if required).

2) Legal Provision:
& As per rule 138(10) of CGST Rules, 2017, the validity period of e-way bill is as under:-
3) a) If it is over dimensional cargo:-

The validity period of e-way bill is 1 day from relevant date upto 20 km and 1 additional day
for every 20 km or part thereof thereafter.
b) If it is a cargo other than over dimensional cargo:-
The validity period of e- way bill is 1 day from relevant date upto 200 km and 1 additional day
for every 200 km or part thereof thereafter.

Discussion & Conclusion:
2) In given case, the validity period of e-way bill for transport of cargo by road between two cities
situated at a distance of 368 kilometres is as under:-
a) If it is over dimensional cargo:-

Validity period = 1 day + 18 days i.e., 19 days
b) If it is a cargo other than over dimensional cargo:-
Validity period = 1 day + 1 day i.e., 2 days
3) Ü E-way bill will be generated before commencement of movement of goods by transporter on
Monday

Ü Thus, the validity period in the given case, is 3 days.
Ü It is assumed that goods transported are not over dimensional cargo.

CCP 13.04.18.00
Mention any eight cases where e-way bill is not required to be generated?
Answer:
As per Rule 138(14) of CGST Rules, e-way bill is not required to be generated, if:-
1) Goods are being transported by a non-motorised conveyance.

2) Goods transported are Jewellery, goldsmiths' and silversmiths' wares and other articles excepting
Imitation Jewellery.
3) Goods transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor

spirit (petrol), natural gas or aviation turbine fuel.

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