Shipment & Route Parameters
CGST Section 129 Detention & Penalty Risk
Under Section 129 of CGST Act, transporting goods without valid e-way bill attracts detention, seizure, and penalty equal to 200% of tax or 50% of value of goods.
Compliance & Validity MatrixMandatory E-Way Bill
Rule 138 Basis
1 Day / 200 Km (Regular)
Frequently Asked Questions on E-Way Bill Validity & CGST Rule 138
What is the E-Way Bill Generation Threshold and Validity Rule?
Under GST provisions (CGST Rule 138), an e-way bill is electronically generated on the portal for the movement of goods of consignment value exceeding ₹50,000. Validity is calculated automatically based on distance: regular cargo receives 1 valid day for every 200 km (or part thereof), whereas over-dimensional cargo (ODC) receives 1 valid day for every 20 km (or part thereof) from the relevant date.
| Cargo Type | Distance Factor | Validity Calculation Example |
|---|---|---|
| Regular Cargo | 1 Day per 200 Km | 450 Km = 3 Days validity |
| Over Dimensional Cargo (ODC) | 1 Day per 20 Km | 100 Km = 5 Days validity |
Can E-Way Bill Validity Be Extended in Transit Emergencies?
Yes. As per the provisos to CGST Rule 138(10), if goods cannot be transported within the validity period due to exceptional circumstances such as natural calamities, law and order issues, transshipment delay, or vehicle breakdown, the transporter or generator may extend validity by updating Part B within 8 hours of expiry.
| Transit Exception | Extension Procedure | Time Window |
|---|---|---|
| Vehicle Breakdown / Accident | Update transporter details / new vehicle in Part-B | Within 8 hours of expiry |
| Transshipment Delay | Generate extended validity on e-way bill portal | Prior to or immediately upon expiry |