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[Cites 0, Cited by 0] [Section 138] [Entire Act]

State of Himachal Pradesh - Subsection

Section 138(10) in Himachal Pradesh Goods and Services Tax Rules, 2017

(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:-
Sl. No. Distance Validity period
(1) (2) (3)
1. Upto 100 km. One day in cases other than Over DimensionalCargo
2. For every 100 km. or part thereof thereafter One additional day other than Over DimensionalCargo
3. Upto 20 km One day in case of Over Dimensional Cargo
4. For every 20 km. or part thereof thereafter One additional day in case of Over DimensionalCargo:
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein:Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01, if required.Explanation 1. - For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and 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.Explanation 2. - For the purposes of this rule, the expression "Over Dimensional Cargo" shall 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 (59 of 1988).