Indirect Tax Laws and Practice · E-way Bill

Validity, Extension and Cancellation of E-way Bill

Updated 11 October 2026 · Fact-checked

Under Rule 138(10) of the CGST Rules, an e-way bill is valid for one day for up to 200 km and one more day for every further 200 km or part of it. Validity can be extended within eight hours of expiry. A bill can be cancelled within 24 hours of generation, if not verified in transit.

Understand Validity, Extension and Cancellation of E-way Bill

An e-way bill is not valid forever. It is valid only for the time the goods need to reach their destination. The rule links that time to the distance the goods have to travel within the country.

For ordinary cargo, the first 200 km gives you one day. Each further 200 km, or part of it, adds one more day. For Over Dimensional Cargo, or a multimodal shipment in which at least one leg involves transport by ship, the slabs are 20 km instead: one day up to 20 km, then one more day for every 20 km or part thereof.

The clock starts at the time the e-way bill is generated. But each day is counted as ending at midnight of the day immediately following the date of generation. So a bill generated at 3 PM on the 5th with one day of validity runs to midnight at the end of the 6th.

Things go wrong in transit: breakdown, trans-shipment, delays. The rules allow the validity to be extended, and the conveyance details in Part B to be updated when goods move to another vehicle. If the goods never move, or move differently from the details given, the bill can be cancelled, but only within a short window.

This topic is tested through small calculations (validity days, last date) and through conditions (who can extend, by when, when cancellation is barred). Learn the exact numbers.

Key rules to remember

Validity for ordinary cargo: Days = 1 for up to 200 km; plus 1 day for every further 200 km or part thereof; Rule 138(10). Equivalent: Days = distance ÷ 200, rounded up to the next whole number (minimum 1).
Validity for Over Dimensional Cargo or multimodal shipment involving a ship leg: Days = 1 for up to 20 km; plus 1 day for every further 20 km or part thereof; Equivalent: distance ÷ 20, rounded up.
Counting of a day: Validity counted from time of generation; each day expires at midnight of the day immediately following the date of generation; Explanation 1 to Rule 138(10). Day 1 ends at midnight of the next calendar day.
Extension of validity: Extension allowed within eight hours from the time of expiry; Third proviso to Rule 138(10). Also, in exceptional circumstances including trans-shipment, the transporter may extend after updating Part B, if required.
Cancellation: Within 24 hours of generation; not allowed if verified in transit under Rule 138B; Rule 138(9). Allowed where goods are not transported or not transported as per the details in the e-way bill.
Validity of Part A unique number: 15 days for updating Part B; Second proviso to Rule 138(9).
Updating conveyance: Update Part B before the transfer and further movement of goods; Rule 138(5). Not needed for up to 50 km within the State or Union territory from the transporter's place of business finally to the consignee's place of business.

How to solve Validity, Extension and Cancellation of E-way Bill questions

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

1Identify the type of cargo: ordinary, Over Dimensional Cargo, or multimodal shipment with a ship leg. This fixes the slab (200 km or 20 km).
2Note the distance the goods have to travel within the country, not the distance already covered.
3Compute the days: one for the first slab, then add one for each further slab or part thereof. Round up.
4Find the expiry: take the generation date, add the number of days, and the bill runs to midnight at the end of that date. For example, generated on 10 March with 4 days of validity, it is valid to midnight at the end of 14 March. Check this with Explanation 1.
5If there is a delay, check the time. Extension is permitted within eight hours from the time of expiry. Also check whether a trans-shipment or other exceptional circumstance exists.
6If the question is about cancellation, check two things: has 24 hours from generation passed, and has the bill been verified in transit under Rule 138B.
7If goods change vehicles, state that Part B must be updated before transfer and further movement, mentioning the 50 km exception where relevant.
8Write the conclusion clearly: valid, expired, extendable or not, cancellable or not.

Quickest way: Round-up and midnight shortcut

When to use it: For MCQs asking the validity period or the last date or time of validity.

Divide the distance by 200 (or 20 for ODC or ship-leg multimodal). Round up to a whole number. That is the number of days.
Last valid moment is midnight at the end of the date reached by adding that number of days to the generation date. For example, generated on 10 March with 4 days, valid to midnight at the end of 14 March.
Extension window is eight hours after that expiry. Cancellation window is 24 hours after generation.
Exactly 200 km is one day; 201 km is two days.

Common mistakes in Validity, Extension and Cancellation of E-way Bill

Treating validity as 24 hours per slab from the time of generation.
Students read 'one day' as 24 hours.
Fix: Each day is counted as expiring at midnight of the day immediately following the generation date, as per Explanation 1.
Using 100 km slabs.
Older books and notes carry the earlier figure.
Fix: Use 200 km for ordinary cargo. The text was substituted from 100 km with effect from 1 January 2021.
Rounding down the distance, for example treating 450 km as two slabs.
Students forget the words 'or part thereof'.
Fix: 450 km is up to 200 plus two further parts, so 3 days. Always round up.
Saying an e-way bill can be cancelled any time before delivery.
Confusion with cancelling invoices.
Fix: Cancellation is allowed only within 24 hours of generation, and not if it has been verified in transit under Rule 138B.
Believing the extension can be made at any time after expiry.
The eight-hour limit is overlooked.
Fix: Extension of validity is permitted within eight hours from the time of expiry.
Confusing the 15 days of the Part A unique number with the validity of the e-way bill.
Both are periods in Rule 138.
Fix: 15 days is only the period within which Part B must be updated on the number generated from Part A. The e-way bill's validity follows the distance table.

Worked examples

Example 1

Anand Traders, Pune, generates an e-way bill at 4 PM on 10 March for goods to be moved 650 km by road in an ordinary vehicle. Find the validity period and the date up to which the e-way bill is valid.

Show the solution

Ordinary cargo, so the slab is 200 km.
650 km: first 200 km gives 1 day. Remaining 450 km is 2 full slabs of 200 km (400 km) plus a part, so 3 further days.
Check by division: 650 ÷ 200 = 3.25, rounded up to 4 days.
Total validity is 4 days.
Each day expires at midnight of the day following the date of generation. Day 1 ends at midnight at the end of 11 March, so day 4 ends at midnight at the end of 14 March.

Answer: Validity is 4 days. The e-way bill is valid up to midnight at the end of 14 March.

Example 2

An e-way bill generated at 10 AM on 20 June for a consignment worth ₹2,40,000 was valid up to midnight of 21 June. The vehicle broke down, and the transporter wants to extend validity at 6 AM on 22 June. Separately, the consignor wants to cancel the bill at 11 AM on 22 June, saying the goods were never moved. Examine both.

Show the solution

Expiry is midnight at the end of 21 June, that is, 12 midnight between 21 and 22 June.
6 AM on 22 June is six hours after expiry, which is within the eight-hour window. Extension is allowed under the third proviso to Rule 138(10), after updating the details in Part B if required.
For cancellation, 24 hours from generation (10 AM on 20 June) ended at 10 AM on 21 June.
11 AM on 22 June is well beyond 24 hours, so cancellation under Rule 138(9) is not allowed.
So the consignor cannot cancel it now, whatever the reason.

Answer: Extension at 6 AM on 22 June is permissible, being within eight hours of expiry. Cancellation at 11 AM on 22 June is not permissible, as it is beyond 24 hours of generation.

Exam tips

Practise the round-up calculation until it takes ten seconds. Section A MCQs usually test one number: the days, the 8 hours or the 24 hours.
In case-scenario questions, mark the generation time first. All windows (midnight expiry, eight-hour extension, 24-hour cancellation) are measured from different points, so do not mix them.
Remember the two slabs: 200 km for ordinary cargo and 20 km for Over Dimensional Cargo or multimodal shipment with a ship leg.
In written answers, quote Rule 138(9) for cancellation and Rule 138(10) for validity and extension, and state the conclusion in one clear line.

Practice questions from E-way Bill

Validity, Extension and Cancellation of E-way Bill 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 and Cancellation of E-way Bill: frequently asked questions

What is the validity of an e-way bill per 200 km?

For ordinary cargo, an e-way bill is valid for one day for up to 200 km and one additional day for every further 200 km or part thereof. The days are counted as ending at midnight.

How long can I take to extend e-way bill validity?

The rule says the validity may be extended within eight hours from the time of its expiry. In exceptional circumstances such as trans-shipment, the transporter may extend validity after updating Part B, if required.

Can I cancel an e-way bill after 24 hours?

No. Rule 138(9) permits cancellation electronically within 24 hours of generation, where goods are not transported or not transported as per the details in it. It also cannot be cancelled if it has been verified in transit under Rule 138B.

Do I need to update Part B every time goods change vehicles?

Yes, before the transfer and further movement of goods, the consignor, recipient or transporter must update the conveyance details in Part B. There is an exception for movement of up to 50 km within the State or Union territory from the transporter's place of business finally to the consignee's place of business.