VALIDITY OF E-WAYBILL
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 9-7-2018<\/p>\n
Validity of e-way bill
\nThe 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-
\n * 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;
\n * 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.
\nValidity period
\nRule 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8 meters; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re wheel or spare wheel bracket or bumper fitted to a vehicle; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" VALIDITY OF E-WAYBILLBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 9-7-2018 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 … Continue reading “VALIDITY OF E-WAYBILL”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12533","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12533"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12533\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nOver dimensional cargo
\nThe 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).
\nRule 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 overa<\/p>\n
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\n * in the case of 3 axle passenger transport vehicles, 15 meters;
\n * 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.)
\n * in the case of double articulate passenger transport vehicles, 25 meters
\nIn <\/p>\n
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\n * any towing hook or other fitment which does not project beyond any fitment covered by above.
\nExtension of time
\nGenerally 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.
\nGeneration of another e-way bill
\nWhere, 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.
\nValidity in other States
\nThe 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.
\nValidity of consolidated e-way bill
\nA consolidated e-way bill has no separate validity. It will be governed by the underlying validity period of the in<\/p>\n
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