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

Union of India - Subsection

Section 138(10) in The Central 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[200km.] [Substituted '100km.' by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).] One day in case other than Over Dimensional Cargo
2. For every[200km.] [Substituted '100km.' by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]or part thereof thereafter One additional day in case other than Over Dimensional Cargo
3. Upto 20 km One day in case other than Over Dimensional Cargo
4. For every 20 km or part thereof thereafter One additional day in case other than Over Dimensional Cargo[or multimodal shipment in which at least one leg involves transport by ship] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
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.[Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]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).