Validity Period of E-way Bill 01 uner UP GST for Transportation/Movement of goods from other State to Uttar Pradesh based on distance covered in KM
Under UP GST, the process for e-way bill downloading has been revised and modified. Uttar Pradesh Commercial Tax Commissioner has issued an Office Order dated 9th August, 2017 outlining the revised process for downloading e-way bills.
As per the said order, the validity period of E-way Bill 01 for Goods Transportation/Movement from other State to Uttar Pradesh has been fixed as under:
(A) Transportation/import from Road
| Sl No. | Distance from the place of start of goods movement to the destination | Validity period of E-way Bill 01 |
| 1 | 01-100 KM | 24 Hours from the date of invoice/challan issued by seller/consignor of the goods |
| 2 | 101-300 KM | 3 days from the date of invoice/challan issued by seller/consignor of the goods |
| 3 | 301-500 KM | 5 days from the date of invoice/challan issued by seller/consignor of the goods |
| 4 | 501-1000 KM | 10 days from the date of invoice/challan issued by seller/consignor of the goods |
| 5 | above 1000 KM | 20 days from the date of invoice/challan issued by seller/consignor of the goods |
(B) Transportation/import from Railway
| Sl No. | Distance from the place of start of goods movement to the destination | Validity period of E-way Bill 01 |
| 1 | 01-100 KM | One day (24 Hours) from the date of RR (Railway Receipt) |
| 2 | 101-500 KM | Three days from the date of RR (Railway Receipt) |
| 3 | 501-1000 KM | Ten days from the date of RR (Railway Receipt) |
| 4 | above 1000 KM | 23 days from the date of RR (Railway Receipt) |
(C) Transportation/import through Aeroplane from any place in India
Validity of E-way Bill 01 would be maximum 03 days
(D) Transportation/import of Goods through courier
| Sl No. | Distance from the place of start of goods movement to the destination | Validity period of E-way Bill 01 |
| 1 | 01-100 KM | One day (24 hours) from the date of docket number by seller/courier of the goods |
| 2 | 101-500 KM | Three days from the date of docket number by seller/courier of the goods |
| 3 | 501-1000 KM | Five days from the date of docket number by seller/courier of the goods |
| 4 | above 1000 KM | Seven days from the date of docket number by seller/courier of the goods |
(E) In case of Import/Transportation of goods by Self
| Sl No. | Distance from the place of start of goods movement to the destination | Validity period of E-way Bill 01 generated |
| 1 | 01-100 KM | One day (24 Hours) from the date of invoice/challan issued by seller/consignor of the goods |
| 2 | 101-500 KM | Three days from the date of invoice/challan issued by seller/consignor of the goods |
| 3 | 501-1000 KM | Five days from the date of invoice/challan issued by seller/consignor of the goods |
| 4 | above 1000 KM | Seven days from the date of invoice/challan issued by seller/consignor of the goods |
(F) In case of Import/Transportation of Vehicle by Self
| Sl No. | Distance from the place of start of goods movement to the destination | Validity period of E-way Bill 01 generated |
| 1 | 01-100 KM | One day (24 Hours) from the date of invoice/challan issued by seller/consignor of the goods |
| 2 | 101-500 KM | Three days from the date of invoice/challan issued by seller/consignor of the goods |
| 3 | 501-1000 KM | Five days from the date of invoice/challan issued by seller/consignor of the goods |
| 4 | above 1000 KM | Seven days from the date of invoice/challan issued by seller/consignor of the goods |
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…