Validity of E-way bill w.e.f 01-01-2021

 Validity
of E-Way Bill changed from the date 01-01-2021

The validity of E-Way Bill shall be counted from
the time at which E-Way Bill has been generated based on distance to be travelled
and type of Cargo i.e. Normal Cargo or Over Dimensional Cargo.

Vide notification No. 94 /2020 dated 22 December 2020,  The validity of e-way bill under Rule 138(10) of
the CGST Rules has been amended, according to which the e-way bill will now be
valid for 1 day for every 200 km of travel, as against 100 km earlier, in cases
other than Over Dimensional Cargo or multimodal shipment in which at least one
leg involves transport by ship. For every 200 km. or part thereof thereafter, one
additional day will be allowed. 

Rule 138(10) of the CGST Rules effective from
January 1, 2021, will read as under:

“(10)   An
e-way bill or a consolidated e-way bill generated under this rule shall be
valid for the period as mentioned in column (3) of the Table below from the
relevant date, for the distance, within the country, the goods have to be
transported, as mentioned in column (2) of the said Table: –