As per the draft e-waybill rules released there is a time limit/shelf life for the each and every e-waybill issued through the common portal. The time limit is determined based on the distance like 1 day if the distance is 100 Kms and the same is extended to 15 days if the distance is beyond 1000 kms. Details can be accessed from here.
GST Tip – 196
As per the Draft e-waybill rules, When the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, it will not be verified again during the journey unless there is specific information relating to evasion of tax is made available subsequently.
GST Tip – 195
As per the Draft E-waybill rules, during the transit of the material, if the vehicle is intercepted and detained for more than 30 minutes by the inspection authorities, the transporter can lodge a complaint online with all the details on the common portal using the FORM GST INS- 04.
GST Tip – 194
As per the Draft e-waybill rules, the transporter or the person carrying the goods or conveyance should carry the tax invoice or delivery challan or bill of supply along with the copy of e-waybill or e-waybill number mapped to RFID device.
GST Tip -193
As per the draft e-waybill rules, on the generation of the e-waybill on the common portal using the FORM GST INS-01, a unique e-waybill number (EBN) shall be made available to the supplier, recipient of goods and the transporter.
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