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    <title>VALIDITY PERIOD OF AN E-WAY BILL</title>
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    <description>Rule 138(10) prescribes e-way bill validity from the relevant date for specified periods by distance, with special shorter increments for over dimensional cargo and multimodal shipments involving sea; extensions may be notified by the Commissioner or effected by the transporter in exceptional circumstances by updating Part B of FORM GST EWB-01 within eight hours of expiry. Section 129(1) provides release mechanisms on payment or security, and adjudicating authorities must assess whether expired e-way bills reflect substantive evasion or technical lapse, having regard to explanations and accompanying documents.</description>
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