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SOP: Steps to Take When E-Way Bill Expires Mid-Way During Transit

Objective

To define the corrective steps to be taken if an E-Way Bill expires while goods are still in transit, in compliance with GST law.

Applicability

  • Dispatch Team
  • Transporters
  • Accounts Department

Background

GST law mandates that goods must not move on expired e-way bills. Penalties can apply if found non-compliant. This SOP outlines the legal and compliant approach.

Step-by-Step Procedure

Step 1: Check Expiry Time

  • Each e-way bill has a specific validity based on distance.
  • Always monitor expiry window.

Step 2: If E-Way Bill is About to Expire

  • Go to E-Way Bill Portal.
  • Use “Extend Validity” option.
    • Can be done within 8 hours before expiry.
    • Select appropriate reason (e.g., "Vehicle breakdown", "Delay at checkpoint").

Step 3: If E-Way Bill is Already Expired

a. Stop Movement

  • Halt the goods at the nearest safe location or godown.

b. Create New Delivery Challan

  • Reference the original invoice.
  • Create a delivery challan mentioning:

    “Goods in transit – E-Way Bill expired. New e-way bill issued under challan for balance journey.”

c. Generate New E-Way Bill

  • Use the delivery challan as document reference.
  • Select “Others” as reason for movement.
  • Enter the new vehicle number and transporter details.

d. Resume Movement

  • Once new e-way bill is generated, continue delivery.

Step 4: Maintain Documentation

  • Attach and retain:
    • Original invoice
    • Expired e-way bill
    • Delivery challan
    • New e-way bill
  • Store in shipment file for audit trail.

Risks if Not Followed

  • Goods can be detained by GST officers.
  • Penalty = ₹10,000 or tax involved (whichever is higher).
  • Delay in delivery and financial loss.

Reference

GST E-Way Bill Rules, Section 129 of CGST Act