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A business owner does not know how long an e-way bill lasts or what to do when a truck is delayed or breaks down.
Rule 138(10) gives one day per 200 km or part of it for ordinary cargo and one day per 20 km for over-dimensional cargo, each day ending at midnight of the following day. Vehicle changes go in Part B; delays near expiry need an extension.
Record the approximate distance, generation time and expiry time for each e-way bill, and assign someone to watch bills nearing expiry.
Every consignment arrives on a valid e-way bill, with Part B updates and extensions logged against the invoice.
For ordinary cargo, an e-way bill is valid for one day for every 200 km of distance or part of it. A 150 km trip gets one day; a 560 km trip gets three. Over-dimensional cargo (a single load wider or taller than the motor vehicle limits) gets one day per 20 km. If the vehicle changes on the way, you update Part B; if the trip will run past expiry, you extend the validity.
These rules sit in Rule 138(10) of the CGST Rules. An e-way bill is needed for most consignments worth more than ₹50,000.
How do you count the days?
| Distance | Ordinary cargo | Over-dimensional cargo |
|---|---|---|
| Up to 200 km | 1 day | 10 days |
| 201 to 400 km | 2 days | 20 days |
| 401 to 600 km | 3 days | 30 days |
| Each extra 200 km | +1 day | +10 days |
One “day” is not 24 hours. It runs until midnight of the day after the e-way bill is generated. So a bill made at 11 am on 10 October for a 150 km trip is valid until 11:59 pm on 11 October.
Worked example: a 560 km journey
A textile trader in Surat ships goods worth ₹3,54,000 (₹3,00,000 plus ₹54,000 GST at 18 percent) to Indore, about 560 km by road.
- 560 ÷ 200 = 2.8, which rounds up to 3 days.
- The e-way bill is generated at 11 am on 10 October.
- Day 1 ends at midnight on 11 October, day 2 on 12 October, day 3 on 13 October.
- Validity: until 11:59 pm on 13 October.
On day 2 the truck breaks down near Ratlam. The transporter moves the goods to a second truck and updates Part B with the new vehicle number. The e-way bill number does not change, and the original expiry still applies. The goods reach Indore on 13 October, inside the window.
What if the truck is delayed or breaks down?
A breakdown is a vehicle problem, so the answer is a Part B update. A long delay (a strike, a flooded road, a stuck transhipment) is a time problem, so the answer is an extension. Many trips need both.
To extend, the person who generated the bill or the current transporter opens it on the portal, picks a reason, enters the current place and the remaining distance, and the portal adds days using the same 200 km rule. Extension is allowed within eight hours of expiry.
What happens if the e-way bill expires in transit?
If the extension window is missed, the goods are moving without a valid e-way bill. An officer can detain them under Section 129 of the CGST Act and release them only after tax and penalty are paid. You cannot revive an expired bill; a fresh one has to be generated.
| Scenario | Allowed action | Risk if ignored |
|---|---|---|
| Truck breaks down | Update Part B with the new vehicle | Mismatch between vehicle and bill at checking |
| Change of vehicle at a hub | Update Part B | Same as above |
| Traffic or weather delay | Extend validity near expiry | Goods detained after expiry |
| Bill expires before delivery | Generate a new e-way bill | Detention, tax and penalty |
| Wrong invoice details | Cancel within 24 hours and regenerate | Bill does not match the invoice |
What to read next
- Next in this series: Why does my e-way bill not match my invoice or e-invoice?
- Cancellation, expiry and Part B in full: What does the e-way bill cancellation window mean?
- Matching IRNs to the books: E-invoice IRN reconciliation in India
- GST reconciliation software: GST outward reconciliation (GSTR-1 and GSTR-3B) leads the TransactIG GST roadmap.