If your E-way bill has expired before the goods reached the buyer, you have a couple of options. One is to raise a credit note to reverse the sale and issue a new invoice with a fresh E-way bill. Alternatively, if the bill is still in transit, it may be possible to extend its validity. The E-way bill's validity can be extended by the consignor, consignee, or transporter within 8 hours before or after expiry, and this can be done multiple times with valid reasons provided.
11 October 2021
Extension of validity of EWB: Any person who enters details in Part B of EWB, including transporter assigned to EWB, a consignor or consignee can extend the validity of that EWB, within 08 hours before/after its validity expires. This validity can be extended more than once by the transporter by giving reasons. Thus if validity of EWB is expiring on 29.09.2021, then current transporter can extend the validity from 4.00 pm of 29.09.2021 to 8.00 am of 30.09.2021.