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E-Way Bill Rules for Transporters: Validity, Part-B Update & CGST Rule 138

Key Takeaways & Executive Summary

Under CGST Rule 138, an E-Way Bill is mandatory for the movement of consignments valued above ₹50,000. Transporters are responsible for updating vehicle details in Part-B before dispatch and monitoring validity expiry during transit.

1. Distance-Based Validity Calculation

• Normal Cargo: 1 day for every 200 km (or part thereof). • Over Dimensional Cargo (ODC): 1 day for every 20 km (or part thereof). Validity expires at midnight of the final day.

2. Vehicle Breakdown or Transshipment (Part-B)

If a truck breaks down or goods are shifted to another vehicle in transit, the transporter must update Part-B with the new vehicle registration number before resuming transit.
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Frequently Asked Questions

When can an expiring E-Way Bill be extended?

Extension can be initiated on the portal within 8 hours prior to expiry and up to 8 hours after expiry.

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