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Validity of e-way bill as per new rules and its extension

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Electronic Way Bill (E-Way Bill) is an electronic document generated on the GST portal evidencing the movement of goods. E-way bill needs to be issued in the following cases-

  • Movement of goods of consignment value exceeding Rs 50,000
  • Inter-State transfer of goods by principal to job-worker
  • Inter-State transfer of handicraft goods by a person exempted from obtaining registration

The validity of e way bill expires after a specified period on the basis of distance covered by goods. Recently e way bill validity computation rules are amended by the Centre that we will discuss in this article.

How is the validity of e-way bill calculated as per new rules?

As we know, eway bill is valid for a definite period on the basis of the distance covered by the vehicle carrying the goods. Earlier, e-way bill was valid for 1 day for every 100 kilometers or part thereof. But the same has been amended by GST notification 94/2020-Central Tax.

As per new rules,

  • In the case of normal cargo, e way bill is valid for 1 day up to 200 Kms. Thereafter, an additional 1 day will be added for every 200 Kms or part thereof
  • In the case of over-dimensional cargo, e way bill is valid for 1 day up to 20 Kms. Thereafter, an additional 1 day will be added for every 20 Kms or part thereof.

Type of vehicle

Distance within country

Validity period from relevant date

Other than Over Dimensional Cargo

Up to 200 km

One day

For every 200 km or part thereof thereafter

One additional day

Over Dimensional Cargo

Up to 20 km

One day

For every 20 km or part thereof thereafter

One additional day


For example, Mr. Iyer generated e way bill online on 10th May to send goods from Delhi to Chennai. The approximate distance between supplier location and recipient location is 2250 Kms. In this situation, the eway bill will be valid for 12 days (1 day counted for every 200 Kms or part thereof).

When e-way bill validity period will start and expire?

The validity period of eway bill will start once the vehicle number is updated by the supplier/receiver or by the transporter in part B of the e way bill. The first-day validity will end by midnight of the next day.

For example,

Situation 1: If an eway bill is created online on 10 December at 12.30 AM to send goods within 200 Kms. Its validity for the first day will end at 12:00 midnight of 11-12 December.

Situation 2: In situation 1, if the distance traveled by goods is 220 kilometers, the e way bill will valid for 2 days and Its second-day validity will end at 12:00 midnight of 12-13 December.

Remember, after the generation of eway bill, the distance field in the EWB system cannot be edited. If goods cannot reach the destination within the validity period, the transporter has only the option to generate another bill or extend the validity of the current EWB.

E-way bill extension

If e-way bill validity expired before consignment reached the destination, the validity can be extended in the following cases:

  • Extension by Commissioner

Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods.

  • Extension by transporter

Under circumstances of an exceptional nature, the transporter may extend the validity period after updating the details in the EWB system. There can be several reasons for extension of validity including natural calamity, vehicle accident, unexpected breakdown in-vehicle, or any other valid reason.

Please note that validity can be extended before 8 hours or after 8 hours of the original expiry of the e-way bill.


Iyer transports & Co generated an e-way bill on 12 February 2022 for sending goods within 2250 Kms and the bill is valid for 12 days i.e. till 24th February 2022. In the given case, if the vehicle is stuck in heavy traffic on 18 February 2022 and it would take around two days to clear the traffic, the validity period cannot be extended on that day. The validity period can be extended only after 4 pm on 24 February 2022 or before 8 am on 25 February 2022.

Steps to extend the validity period

Step 1: Visit the E-Way bill system official site.

Step 2: Enter login credentials and Captcha code. Click the “Login” button.

Step 3: Now you are on the dashboard screen. On the left-hand side of the dashboard, move your cursor on the “e-waybill” and click on the “Extend Validity” tab from the dropdown.

Step 4: Next, enter the relevant e-way bill number and click on “GO".

Step 5: If you want to extend the validity of the e-way bill showing on the screen, click on the “yes” option for validity extension.

Step 6: On this screen, give the following information-

  • Reasons for extension
  • Remarks
  • From Place
  • Approximate distance
  • Mode, Vehicle Type, Vehicle number

And, click on the “Submit” button.

EWB system will generate a new e-way bill number with a validity period extension.

Frequently asked questions (FAQs)

After the expiry of eway bill, the transporter may extend the validity period after updating the reason for the extension and the details in PART-B of FORM GST EWB-01.

The transporter, who is carrying the consignment can extend the validity period at the time of expiry of the e-way bill.

Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods. Hence, Consolidated EWB does not have any independent validity period.

However, individual consignments specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB.

Over Dimensional Cargo mean 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.

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CA Anand Singh

CA Anand Singh

I am a practising Chartered Accountant with 6 years of experience in Direct and Indirect Taxation, FEMA, Corporate Law and Audit etc.