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 bill 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.
Normal Cargo | ⦿ 1 day for any distance upto 100 km. |
⦿ 1 additional day for every 100 km or part thereof. | |
Over Dimensional Cargo | ⦿ 1 day for any distance upto 20 km. |
⦿ 1 additional day for every 20 km or part thereof. |
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.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.
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.
• 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.
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 includes 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
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.