Validity and Cancelation of the Eway Bill

The eway bill is considered to be a tool that has been introduced to confirm transportation of goods across the country is done pertaining to GST law. It is rather an effective way to keep in check the goods movements from one place to the other.


E way bill rules depend upon the distances covered by the goods. If distance to travel is less by 100 km, then validity from relevant date is just for a day and for another 100 kms and thereafter, its validity increases by one day. According to GST law, the date of generation of eway bill and validity period is counted from time of generation of eway bill and each day is counted is 24 hours, when ‘relevant date is concerned. It is not possible to extend eway bill validity. But its validity period can be increased by the Commissioner only through issue of notification with regards to specific goods categories that are to be specified later.

Moreover, in some circumstances, the good may not be in a position to be transported within the specified eway bill’s validity period. In this case, another eway bill is to be generated by the transporter after details are updated with Form GST EWB-01 in Part B.

Eway bill cancellation

If under 138 Rule, the eway bill is generated, but goods are not transported according to details furnished within the eway bill or not transported, then electronic cancellation of eway bill is possible within 24 hours of eway bill generation on common portal. However, if the eway bill is verified in transit keeping in accordance with 138B rule provision of 2017 CGST Rules, then cancellation is not possible.

Preparation of eway bill is necessary for all transported goods if consignment value exceeds Rs. 50,000.

If more than a single consignment having different values per consignment is performed on single vehicle, then eway generation needs to be for that consignment only whose value exceeds Rs. 50,000. Transporter/consignee/consignor is not provided with any relaxation for eway bill generation even for those individual consignments, with value being lesser than Rs. 50,000.
As multiple consignments are transported in same vehicle, single consolidated bill can be generated by the transporter by showing every eway bill’s serial number on portal, prior to commencement of goods transportation.

There are possibilities of similar consignment/goods being transported using different vehicles or conditions stated by the seller and buyer that transportation of the goods is to be done through different vehicles. In such a case, keeping with the rules, the transporter moving goods from one vehicle to the other during transit, prior to such transfer including further transfer, need to update and change the conveyance details in eway bill within Form GST EWB-01.

The bill of supply / delivery challan /invoice is to be carried by the transporter along with ewaybill number or eway bill, either in electronic or physical form.

In some circumstances, the transporter will be required to carry along the given below documents and not the eway bill:
  • Tax invoice - Bill of entry / bill of supply
  • Delivery challan
  • Reasons apart from way of supply

Knowing the above is sure to help process the eway bill or cancel it.
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