Validity of E-way bill

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....f the said Table:- Rule 138 provides for validity of E way bill as Sl. No. Distance Validity period (1) (2) (3) 1. Upto 200 km. One day, in cases other than Over Dimensional Cargo, or multimodal shipment in which at least one leg involves transport by ship 2. For every 200 km. or part thereof thereafter One additional day, in cases other than Over Dimensional Cargo, or multimod....

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....ations of the Council, by notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: * Extension of validity of E-way bill by the transporter:-  where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend....

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....rder of detention and the notice issued under Section 129(3) of the CGST Act in FORM GST MOV-07 were also quashed and set aside. * The penalty amount shall be refunded to the petitioner with interest, within eight weeks. Conclusion The e-way bill provisions aim to remove the ills of the erstwhile way bill system prevailing under VAT in different states, which was a major contributor to the bot....