E-Way Bill Distance: A Detailed Guide
Rashmita Choudhary- May 6
- 7 min read
The E-Way Bill system simplifies the transportation of products under GST, but compliance requires knowledge of its validity and distance restrictions. Since it specifies the maximum distance a shipment can go under a single e-way bill, the distance must be supplied when creating the E-way bill. When creating an e-way bill online, the distance field currently permits a maximum distance of 3,000 kilometers. Avoiding penalties is made easier by being aware of its legality, exemptions, and when required. In this article, we will discuss the concept of e-way bill distance limit in detail.
Table of Contents
E-Way Bill Distance Limit
One way to estimate the E-Way Bill distance is to rely on the MAP tool to determine the total distance to be covered between the dispatch and delivery locations. The provider is responsible for ensuring the items arrive at the recipient's location within the time frame specified on the e-way bill. Usually, it is good for one day for every 200 kilometers covered. The consignor must be aware of the distance between the consignment's location of origin and delivery because the farther the distance, the longer the e-way bill will be valid. During the transfer of products, the rule helps to ensure compliance with GST requirements and streamline logistics.
E-Way Bill Minimum Distance Limit
No E-Way Bill is necessary if the trip is less than 20 kilometers. However, if the items are of a value exceeding Rs. 50,000, and the distance is even one kilometer within the state. The creation of an E-Way Bill is then required.
Distance | Requirement |
Under 20 km | No E-Way Bill is required (such as for local transport) |
20 km or more | E-Way Bill required |
Calculation of E-Way Bill Distance
The distance between the supplier and the recipient is the "distance to be traveled." When determining the e-way bill distance, the transporter's location is of no irrelevance. Typically, a transporter's journey begins at the supplier's location and culminates at the recipient's place. The e-way bill system's MAP capability can be used to determine the estimated distance. Tollbooth officers at state borders with e-way bill-generating toll booths deployed can use this capability. When evaluating the legitimacy of the e-way bill, the estimated distance displayed using the MAP feature is considered sacred. Moving products from one end of the country to another often becomes a challenge because the e-way bill system permits a maximum distance of 3000 kilometers. The validity time, however, takes precedence over the distance to be traveled; therefore, if the items can be delivered within the validity period, even if the journey exceeds 3000 km, there won't be any issues.
However, it was the previous method. These days, you have to enter the pin codes for the supplier's and recipient's respective locations. The distance between the supplier and recipient's locations that must covered can be determined very precisely from the pin codes. At the moment, transport truck drivers can enter the real distance they have traveled. Drivers can only extend the distance by an additional 10% once the e-way bill devices have calculated the approximate distance. According to the existing regulations, the e-way bill's validity is prolonged by one day for every 200 kilometers (or a portion of that distance) that must traveled. Therefore, the e-way bill's validity period will be three days if the distance to be traveled is 450 km, as represented in the table below:
Distance Per Day | Validity Period |
200 | 1 |
200 | 1 |
50 | 1 |
Total Distance = 450 kms | Total Validity Period = 3 Days |
Every 20 kilometers (or a portion of that distance) that must be traveled determines the validity time whether the cargo being transported qualifies as Dimensional Cargo (ODC).
The table below gives an overview to assess the legitimacy of an e-way charge:
Nature Of Conveyance | Distance |
Over-dimensional cargo | One day for any journey up to 20 km, and an additional day for every 20 km or part of one. |
Other than over-dimensional cargo | After the first day, an additional day for every additional 200 km or so. |
Intra-State E-Way Bill Distance Limit
You might have to adhere to certain intra-state E-Way Bill distance restrictions when transporting products within a state. Certain states have special regulations for shorter distances to make local transportation compliance easier. These are:
Maharashtra: In some cases, Maharashtra requires e-way bills for journeys longer than 10 kilometers.
Karnataka: Additional rules can apply depending on the kind of cargo getting shipped.
Knowing the state-specific E-Way Bill regulations is crucial for your business since each state may impose somewhat different limitations. Note: Filling out Part A is necessary if the supply is intrastate and the distance to the transportation office is less than fifty kilometers.
Inter-State E-Way Bill Distance Limit
Any interstate shipment above Rs. 50,000 must have an e-way bill.
Exemption to E-Way Bill Distance Limit
Even though the general rule would apply in certain situations, an E-Way Bill is not necessary. Typical exclusions consist of:
Perishable items, such as fruits and vegetables
Short-distance travel (within 10 km or between)
Returning Goods to the Source (as per route and distance)
Understanding the validity of E-Way Bills and their distance limits helps with seamless logistics and GST compliance. Businesses can avoid fines by following some rules and exemptions, and delays get extended to provide flexibility.
Conclusion
In India, calculating the distance traveled and assessing the E-way Bill's validity are essential components of the system. The distance the products transported cover determines the E-way Bill's validity, dependent on the distance traveled within a given time frame. Businesses must determine the distance traveled precisely to prevent fines or legal problems.
FAQ
Is an E-Way Bill required for less than 50 km?
Generally speaking, no, unless state laws vary. However, the same is necessary for the interstate transportation of products worth more than Rs. 50,000.
Is a way bill required within 10 km?
No E-Way Bill is necessary if the trip is less than 20 kilometers. However, this is needed if the items are worth more than Rs. 50,000, and the distance is even one kilometer within the same state. Creation of an E-Way Bill is then required.
How do I change the distance on my E-way bill?
You can enter the distance, dispatch location, and delivery location again. Upon extending the validity, the old e-way bill number gets replaced with the new one. The user is unable to alter Part A's details. He gets granted an extension of validity for the remaining distance.
How long is the E-Way Bill valid?
The validity of the e-way bill for every 200 km is one day.
How many times can the validity be extended?
Usually, it can be done only once, and for a good cause.
Is an E-Way Bill needed for 1 km?
No, it is not needed unless the distance more than 20 km.
Who can extend the validity?
The individual who creates the E-way bill or either the registered carrier can extend its validity.
What if the E-Way Bill isn't generated?
You can be subject to fines and have your goods seized.
Does the E-Way Bill distance refer to actual road travel or aerial distance?
The E-Way Bill system uses PIN code-based mapping to estimate the distance, which may not reflect actual road distance. It's a government-defined logic that helps standardize movement limits, but not accounting for road diversions.
What if the goods are transported over a longer distance than mentioned?
If actual movement exceeds the declared distance without valid reason, the E-Way Bill may expire or become invalid, leading to penalties under GST law during transit checks.
Can distance be edited after generating the E-Way Bill?
No, once generated, the distance is locked. If there's a change in distance, a new E-Way Bill must be generated with the updated details, including route and time calculations.
What is the default distance allowed between two PIN codes?
The system suggests a distance based on historical and GIS data. However, users can manually increase it up to 10% with justification, beyond which it may be flagged.
How does incorrect E-Way Bill distance affect GSTR filing?
Though it doesn't directly affect GSTR-1 or 3B, repeated mismatch in goods movement vs invoice details could trigger scrutiny or demand notices during assessment or audit.
Is E-Way Bill required for intra-state movement under 50 km?
If the goods are moved within 50 km without a transporter (same consignor/consignee), Part B of the E-Way Bill isn't mandatory. However, Part A must still be filled.
Can GST officers penalize for minor distance errors in the E-Way Bill?
If the discrepancy seems intentional or affects compliance (like expired E-Way Bill), officers may impose a fine under Section 129. Minor deviations are generally tolerated if justified.
How does the E-Way Bill system handle return journeys?
A return journey requires a separate E-Way Bill with a new distance entry. The system does not automatically assume a round-trip.
Is the E-Way Bill distance calculated for consolidated bills?
For consolidated E-Way Bills, distance is calculated individually per consignment. The transporter must ensure the total journey time covers all deliveries.
Does an expired E-Way Bill due to distance mismatch invalidate ITC?
Not directly. But if the goods are seized or blocked during transit, it may lead to delays in input tax credit and even impact the ITR if not reconciled.
How is distance validated for inter-modal transport (rail, air, etc.)?
The total distance should reflect cumulative movement across all modes. For air and rail, approximate road distance to and from terminals must be included.
How often should distance logs or vehicle logs be maintained?
It’s advisable to retain transport logs, toll receipts, and driver declarations for at least 6 years to counter any future GST notices or assessment inquiries.
Can delays in goods movement beyond estimated distance affect E-Way Bill validity?
Yes, if the transit time exceeds the validity period tied to distance, the bill is invalid. You must generate a fresh one or extend it if needed.
Does the E-Way Bill portal restrict long-distance entries automatically?
Yes, unusually high distances between PIN codes are blocked or flagged. A justification or document upload may be required to proceed.
Can the distance declared on E-Way Bill be cross-verified during ITR scrutiny?
If there's a mismatch between declared GST outward supplies and E-Way Bill records, authorities may question the legitimacy of business movement in income tax scrutiny.
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