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: -
Type of
Cargo |
Distance |
Validity of e-waybill |
Normal |
Up to 200 kms |
1 day |
For every additional 200 kms |
1 day extra |
|
Over dimensional cargo |
Up to 20 kms |
1 day |
For every additional 20 kms |
1 day extra |
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