E-Way Bill Expired Before or During Transit – GST-Compliant Solutions You Must Know

The e-way bill system under GST was designed to curb tax evasion and bring transparency in the movement of goods. However, in real-world business, operational delays, port schedules, weather disruptions, or vehicle breakdowns can result in an e-way bill expiring before the goods reach their destination — or even before the goods start moving.

An expired e-way bill is not just an administrative problem — moving goods without a valid e-way bill is a serious offence under Section 122(1)(xiv) of the CGST Act, 2017 and can lead to detention and penalty under Section 129.

In this article, I will break down — in practical, GST-compliant terms — what you should do if your e-way bill expires, in two common situations.

Relevant GST Provisions

• Section 68 of the CGST Act, 2017 – Empowers officers to inspect goods in transit.
• Rule 138 of the CGST Rules, 2017 – Governs e-way bill generation, validity, and extension.
• Rule 138(10)– Specifies validity based on distance:
  • Up to 200 km: 1 day
  • Every additional 200 km: +1 day
  • (Same for part thereof)
• Proviso to Rule 138(10) – Allows the transporter to extend validity before or after expiry, but only if goods are in transit.
• Section 122(1)(xiv)– Penalty for transporting goods without a valid e-way bill: Rs.10,000 or the tax amount, whichever is higher.
• Section 129 – Provides for detention, seizure, and penalty if goods are moved without valid documentation.

Situation 1: E-Way Bill Expired – Goods Have NOT Started Moving Yet

Key Point: If the goods are still at the origin point and the e-way bill has expired, you cannot extend its validity. Extension is only for goods already in transit.

Action Plan:

1. Do NOT start moving the goods with the expired e-way bill.
2. If within 24 hours of generation, Cancel the e-way bill on the portal and generate a new one.
3. If more than 24 hours have passed and cancellation is not possible:
   • Option A – New Invoice:
     • Issue a fresh invoice with a new number and date.
     • Mention on it: “This invoice supersedes Invoice No. ___ dated ___ due to expiry of e-way bill prior to movement.”
     • Generate a fresh e-way bill with this new invoice.
   • Option B – Delivery Challan: (If you don’t want to change the invoice number)
     • Prepare a delivery challan under Rule 55.
     • Generate an e-way bill using this challan.
     • Link it to the original invoice in your internal records.
4. Maintain documentary proof (CCTV records, gate register, stock reports) showing that goods did not move during the expired bill’s validity.

Situation 2: E-Way Bill Expired – Goods ARE ALREADY IN TRANSIT

Key Point: If goods are in transit and the e-way bill expires, you can extend validity — but only from the transporter’s login.

Action Plan if Extension IS Possible:

1. Park the vehicle at a safe location or transporter hub.
2. The transporter logs into the e-way bill portal and selects “Extend Validity”.
3. Record the reason for delay (traffic jam, vehicle breakdown, weather, strike, etc.).
4. Carry the updated e-way bill before resuming the journey.

Action Plan if Extension is NOT Possible: (For example, transporter missed the window or system did not allow)

1. Stop the movement immediately.
2. Prepare a Delivery Challan from the current location to the destination.
3. Generate a new e-way bill using this challan.
4. Keep:
   • The expired e-way bill.
   • The delivery challan.
   • The new e-way bill.
   • Proof that goods were in transit when the original e-way bill expired (GPS logs, toll receipts, weighbridge slips).
5. Resume the journey with the new e-way bill.

 Risks of Ignoring Compliance

• Penalty: Rs.10,000 or tax amount (whichever is higher).
• Detention of goods and vehicle.
• Delay in exports and missed shipment deadlines.
• Increased scrutiny in future movements.

 Practical Tips to Avoid Expiry Problems

1. Generate e-way bill close to actual dispatch time — avoid creating it too early.
2. For long-distance routes, plan validity buffer days.
3. If there’s any expected delay, extend validity before expiry.
4. Always keep transporter informed and ensure they have portal access for extension.
5. For export consignments, coordinate invoice dates and e-way bill dates to avoid customs mismatch.

Summary Table

The e-way bill system leaves no room for “adjustments” once validity is over. The safest route is stop fix documentation  then move.