Taxation · E-Way Bill

E-Way Bill: Validity, Extension, Cancellation and Updating Vehicle Number

Updated 4 October 2026 · Fact-checked

An e-way bill stays valid for a time fixed by the distance the goods travel: one day for every 200 km (one day for every 20 km for over-dimensional cargo) or part of it. You can extend it in the prescribed window, cancel it within 24 hours if goods are not moved as stated, and update Part B when the vehicle changes.

Understand Validity, Extension, Cancellation and Updating Vehicle Number

An e-way bill is an electronic document that must accompany goods in movement above the prescribed value. Once generated, it is not valid forever. Its life is tied to the distance between the place of dispatch and the place of delivery, as given in Part A.

The basic rule: validity is counted in days, based on distance. For ordinary cargo, you get one day for every 200 km or part thereof. For over-dimensional cargo, you get one day for every 20 km or part thereof.

Under the Explanation to rule 138(10), the relevant date is the date on which the e-way bill is generated. The period of validity is counted from the time of generation, and each day is counted as 24 hours. The validity expires at midnight of the day, counted from the relevant date, on which the period ends. For a 1 day validity, the e-way bill expires at midnight of the day immediately following the date of generation. For a 3 day validity, it expires at midnight of the third day after the date of generation. For example, a bill generated at 10:00 am on 5 June with 1 day validity is valid till midnight of 6 June.

Sometimes goods cannot reach in time because of a breakdown, a road block or transshipment. In that case, the person in charge of the conveyance can extend validity by giving the reasons and the present location of the goods. Where the goods are not with a transporter, the generator does this. The extension can be requested from 8 hours before to 8 hours after expiry.

If the e-way bill was generated by mistake, or the goods are not transported or not transported as stated, it can be cancelled electronically on the portal within 24 hours of generation. It cannot be cancelled once it has been verified in transit under rule 138B.

Rejection is a separate portal facility. It is available for e-way bills whose details have been communicated to the recipient. The recipient can reject such a bill within 72 hours of generation or before accepting the goods, whichever is earlier.

Part B holds vehicle details. If goods move from one vehicle to another, or the mode of transport changes, the person in charge of the conveyance updates Part B before the movement continues. A consignor or recipient can also assign or change transporter details if they generated the bill and the goods are not yet in transit under a transporter's control.

Key rules to remember

Validity for ordinary cargo: Distance up to 200 km = 1 day; each additional 200 km or part thereof = 1 more day; Example: 450 km = 3 days (450 ÷ 200 = 2.25, rounded up to 3).
Validity for over-dimensional cargo: Distance up to 20 km = 1 day; each additional 20 km or part thereof = 1 more day; Use this only when the cargo is over-dimensional cargo, not for ordinary goods.
Extension window: From 8 hours before expiry to 8 hours after expiry; The person in charge of the conveyance (the generator where goods are not with a transporter) must give the reason and the current location of the goods.
Cancellation: Cancel within 24 hours of generation; Not allowed if the e-way bill has been verified in transit under rule 138B. Applies when goods are not transported or not as per the details furnished.
Rejection by recipient: Recipient may reject within 72 hours of generation, or before acceptance of the goods, whichever is earlier; A portal facility for e-way bills whose details were communicated to the recipient.
Update of Part B: Part B updated on every change of vehicle or conveyance; The person who has the e-way bill generation responsibility during movement (generator or transporter) can update it.

How to solve Validity, Extension, Cancellation and Updating Vehicle Number questions

Use this order for any question on validity, extension, cancellation or vehicle updates.

1Read the facts and note the distance, the type of cargo (ordinary or over-dimensional) and the time of generation.
2Compute the validity: divide the distance by 200 km (or 20 km for over-dimensional cargo) and round up to the next whole day.
3Find the expiry time and compare it with the time of delivery or breakdown given in the question.
4If the goods will miss expiry, check the extension window: 8 hours before to 8 hours after expiry. State who can extend and what they must give.
5If the question is about cancelling, check two things: within 24 hours of generation, and not yet verified in transit.
6If the question is about the vehicle, identify that Part B must be updated and who does it.
7State the conclusion in one clear line and add the consequence if the rule is not followed.

Quickest way: Round up, then test the window

When to use it: Use this for MCQs and for the first line of a written answer.

For validity, divide the distance by 200 and round up. That number is the number of days.
For extension, ask: is the time within 8 hours before or after expiry? If yes, extension is allowed. If no, a new e-way bill is needed.
For cancellation, ask: has 24 hours passed, or was the bill verified in transit? If either is yes, cancellation is not allowed.
For vehicle change, the answer is almost always: update Part B.
In written answers, write the rule, apply the facts in numbers, then give the conclusion so you earn step marks.

Common mistakes in Validity, Extension, Cancellation and Updating Vehicle Number

Taking validity as total distance ÷ 200 without rounding up.
Students treat it as plain division and ignore the words 'or part thereof'.
Fix: Always round up to the next whole day. 201 km is 2 days, not 1.
Using 200 km per day for over-dimensional cargo.
Students remember only the ordinary rule.
Fix: Check the cargo type first. Over-dimensional cargo gets one day for every 20 km or part thereof.
Saying the e-way bill can be extended at any time after expiry.
Students forget the 8-hour window on both sides.
Fix: Extension can be requested only from 8 hours before to 8 hours after expiry, by the person in charge of the conveyance (the generator where goods are not with a transporter). Outside this, generate a fresh e-way bill.
Allowing cancellation after 24 hours or after verification in transit.
Students remember cancellation is allowed but forget the conditions.
Fix: Both conditions must be met: within 24 hours of generation and not verified under rule 138B.
Thinking a new e-way bill is needed every time the vehicle changes.
Students confuse Part A and Part B.
Fix: A vehicle change only needs an update of Part B on the same e-way bill. Part A details do not change.

Worked examples

Example 1

Goods are moved by road for 460 km (ordinary cargo). The e-way bill is generated at 10:00 a.m. on 5 June. Find the validity period in days, and state the last date of validity.

Show the solution

Cargo is ordinary, so one day per 200 km or part thereof.
460 ÷ 200 = 2.3, which rounds up to 3 days.
Under the Explanation to rule 138(10), the relevant date is the date of generation, 5 June. The validity is counted from the time of generation, with each day counted as 24 hours, and it expires at midnight of the last day.
1 day of validity would end at midnight of 6 June, the day immediately following the date of generation. So 2 days end at midnight of 7 June and 3 days end at midnight of 8 June.

Answer: Validity is 3 days; the e-way bill is valid up to midnight of 8 June.

Example 2

A supplier generated an e-way bill for goods moving 150 km. The goods have not left the premises because the buyer cancelled the order. 30 hours have passed since generation. Can the supplier cancel the e-way bill? What if the supplier realised the mistake after 10 hours?

Show the solution

Cancellation is allowed only within 24 hours of generation and only if the bill has not been verified in transit.
Case 1: 30 hours have passed, which is more than 24 hours. Cancellation is not allowed on the portal.
The goods were never moved, so the supplier should let the bill lapse and generate a fresh bill if needed later.
Case 2: 10 hours is within 24 hours and the goods did not move, so no verification took place. Cancellation is allowed.

Answer: After 30 hours, the supplier cannot cancel. After 10 hours, the supplier can cancel the e-way bill on the portal.

Exam tips

Practise the round-up rule on three or four distances. MCQs often use numbers like 201 km or 401 km to test it.
Always check the cargo type in the question before you pick 200 km or 20 km.
In written answers, show the calculation line (distance ÷ 200, rounded up) because it earns step marks.
Learn the two numbers 8 hours and 24 hours cold. Many questions are built on them.
If a question mentions a vehicle breakdown, think extension or Part B update first, not a new e-way bill.

Practice questions from E-Way Bill

Validity, Extension, Cancellation and Updating Vehicle Number in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Validity, Extension, Cancellation and Updating Vehicle Number: frequently asked questions

What is the validity of an e-way bill by distance?

For ordinary cargo, it is one day for every 200 km or part thereof. For over-dimensional cargo, it is one day for every 20 km or part thereof. Always round up.

Can I extend an e-way bill after it has expired?

Yes, but only up to 8 hours after expiry. The extension window runs from 8 hours before expiry to 8 hours after expiry. The person in charge of the conveyance (the generator where goods are not with a transporter) requests it with the reason and the present location of the goods. Beyond the window, you need to generate a new e-way bill.

What is the time limit to cancel an e-way bill?

You must cancel within 24 hours of generation. You cannot cancel if the e-way bill has been verified in transit.

How do I change the vehicle number on an e-way bill?

Update Part B on the portal with the new vehicle number and the reason. This is required each time the goods move to a different vehicle or conveyance.