Changes in Validity Period of E-way Bill during COVID-19

What is E-WAY Bill?

On every movement of goods, a person has to generated e-way bill. It is mandatory to issue e-way bill before transport of goods, if the value of such goods is more than INR 50,000. E-way bill can be generated on E-Way Bill Portal where they will get a unique number on generation of e-way bill.

Before the issue of following notifications, validity of e-way bill was usually between 1 day and 2 days.

Following are the notifications issued during lock-down in relation to E-way Bill: -

1. Notification No. 35/2020 - Central Tax

(ii) where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15 th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.

If the validity period of E-Way Bill expires during the period 20.03.2020 to 15.04.2020, validity for such period has been extended till 30.04.2020. This has come into effect from 20.03.2020.

2. Notification No. 40/2020 - Central Tax

Amendment in notification no. 35/2020 which is as follows: -

"Provided that where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020.".

If the e-way bill has been generated on or before 24.03.2020, the validity period has now been further extended till 31.05.2020. (originally validity period expires during period 20.03.2020 to 15.04.2020).

3. Notification No. 47/2020 - Central Tax

Further amendment was made in notification no. 35/2020: -

"Provided that where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30st day of June, 2020."

The e-way bill has been generated on or before 24.03.2020, the validity period has been further extended till 30.06.2020.