How to Calculate Distance in the E-Way Bill

E-way bill is an electronically generated bills which shall be mandatorily carried by the person-in-charge while the movement of goods whose value exceeds the threshold limit of 50,000 INR. The e way bill validity extension is for a certain period of time (eway bill validity time) which depends upon the distance and type of cargo used in the movement of consignment. However, distance calculator for e way bill has become easier. These days, all the toll booth officer will have to do is enter the PINs of the place where the journey began and the place like pin to pin distance. In accordance with PIN codes, e-Way bill devices will be able to measure and display the maximum distance a car can travel between provider and receiver. The same latest amendment is the facility provided by the driver to enter the actual distance traveled while delivering goods in ewaybill distance calculator. However, this facility does not allow the driver to change the total distance traveled by a large border. As a network company responsible for the safe and smooth flow of goods, it will be limited to 10% increase over the already calculated distance. For example, if the distance e way bill between points A and B is 900 km, the user can enter a maximum distance of 990 km (900 km + 10% of 900 km). As a rule, one day is added e way bill validity for 200 km. EWB qualifying period for every 200 kilometers, and another day is added to each 200-kilometer segment. For example, if the estimated distance is 310 km, the eligibility time is 1 + 1 days. For Over Dimensional Cargo (ODC) transportation, legalization is one day for every 20 kilometers (instead of 200 kilometers), and an additional day is added for every 20 kilometers or part thereof.

Calculation of proximate distance

Sometimes the taxpayer calculates the approximate distance from the place of the transporter to the place of supply which is incorrect. The distance shall be calculated between the place of the consignor and the place of the consignee by e way bill distance calculator.

The distance which has to be covered can be computed using the MAP feature or e way bill distance calculator. This feature helps the taxpayer in e way bill distance calculation from the place of supply to the place of a recipient of that supply.

It shall be noted that in the distance column maximum distance of 3000 KM can only be enrolled in eway distance calculator. Once the distance is enrolled in the distance field and an e-way bill is generated the distance field cannot be amended.

In case there is a movement of goods where the distance is more than 3000 KM then the validity of the e-way bill in GST distance calculator shall be extended to avoid the penalty.

Determining the validity of an e-way bill

Over dimensional cargo is a cargo which carries a single indivisible unit and it also exceeds the dimensional limit as prescribed under the rule 93 of the Central Motor Vehicle rules 1989.

For instance, If there is a movement of goods in either truck-trailer or tractor-trailer and the cargo heights exceed the dimensional eway bill distance limit / e way bill distance limit of 16 meters then the cargo shall be considered as over dimensional cargo. Over dimensioning of the cargo also affects the distance travel as the taxpayer will get only 20 km per day which can be extended.

Exceptions in the validity of an e-way bill

The e-way bill is not valid for the movement of the consignment unless the details of the transporter and the vehicle details are furnished in Part-B of the e-way bill. But there are some exceptions where the vehicle's details may not be furnished. This exception includes

When there is a movement of a consignment which is less than 10 km within the State or Union Territory from the place of the consignor to the place of the transporter for further transporter.

When there is a movement of goods where distance is less than 10 Km in e way bill km calculation within the State or Union Territory from the place of the transporter to the place of the consignee.

Who can extend the validity?

The validity of the e-way bill can be extended by anyone who is involved in the movement of consignment this can include

•   Consignor when the goods are moved by him

•   Consignee in a case when he takes the responsibility of transportation

•   Outsourced transporter when he is assigned to transport the good from the place of supply to the place of the recipient.

Time-limit for the extension of the validity

The e way bill time limit validity can be extended either

•   Within 4 hours of its expiry

•   After 4 hours of its expiry

To avoid the penalties one shall follow these guidelines while extending the validity of the e-way bill.

How to extend validity of e way bill?

Any taxpayer can extend the validity of an e-way bill by using an automated e-way bill solution or else by the following steps

1. Log in to the e-way bill portal with all the valid credentials which include ID, password and the Captcha image
2. Navigate the cursor to "e-Way bill" option
   
    
3. Select "Extend Validity" from the drop-down list
4. Enrol the e-way bill number which has to extend
   
5. Opt "YES" for the extension of e-way bill validity
   
6. Enter the reason for the extension of the validity along with the remarks and enter the vehicle detailsIt has to be noted that not all the fields are editable this includes

•   GSTIN of Consignee and consignor

•   The invoice against which the consignment has been issued.

Other than this all fields shall be updated including

•   Approximate distance

•   Place of dispatch

•   Place of delivery

•   Vehicle details or mode

Allotment of new e-way bill number

Once the taxpayer is done with the procedures of extension of the validity, a new e-way bill number is generated in place of the old e-way bill. It shall be noted that a taxpayer can extend the validity of EWB "n" no of times.