How to Issue a 2nd Waybill Against an Invoice When Goods Get Stuck

When goods face transportation delays, it can be challenging to manage logistics and fulfill regulatory requirements. This article provides a comprehensive guide on how to issue a 2nd waybill against an invoice if goods get stuck with a transporter for a few days. Understanding the validity periods and extension mechanisms of E-way bills is crucial to avoid any legal or operational hitches.

The Validity of E-way Bill

The validity period of an Electronic Waybill (E-way bill) is based on the distance of the transportation journey. The table below outlines the duration for various distance ranges:

Distance RangeValidity Period Up to 100 Kms1 day 101 Kms to 300 Kms3 days 301 Kms to 500 Kms5 days 501 Kms to 1000 Kms10 days Over 1000 Kms15 days

These periods are indicative and must be adhered to strictly to avoid penalties and operational disruptions.

Extending or Raising a New E-way Bill

In certain scenarios where the transportation schedule does not align with the planned route, a new E-way bill may be issued. Here are the steps and conditions under which a 2nd waybill can be issued:

No Transportation as Per Schedule: If the goods are delayed and the transporter is informed about the altered schedule, the transporter may generate another E-way bill after updating the details in Part B of the FORM GST EWB- 01. This can extend the validity of the existing E-way bill. Commissioner's Notification: In special cases, the Tax Commissioner can extend the validity of the E-way bill through a notification. This provision is more flexible and can be used under unusual circumstances. Cancelling and Issuing a New E-way Bill: If the E-way bill validity is not completed within 24 hours, it should be canceled and a new one raised. This new E-way bill can either be issued with a new transportation agency or the same agency to expedite the transportation process.

Handling Delays with a Delivery Challan

In situations where the sale is completed but the goods are not moved, a delivery challan can be issued against the invoice. A delivery challan is a document that confirms the shipment of goods and can be used to demonstrate to authorities that the goods are indeed in transit.

Here’s how to use a delivery challan in conjunction with the E-way bill and sale invoice:

Issuing the Delivery Challan: The consignor should issue a delivery challan immediately once the goods are ready for transportation. This document serves as proof of the goods being moved. Presenting All Documents: When stopping the transport, all documents should be presented simultaneously, including the E-way bill, delivery challan, and sale invoice. This provides a clear record of the transaction and demonstrates compliance with regulatory requirements.

Conclusion

Managing logistical delays can be challenging, but understanding the extended validity periods and the process for issuing a 2nd E-way bill can help streamline operations and comply with regulatory requirements. Careful planning and documentation, including the use of delivery challans, can help mitigate disruptions and ensure seamless logistics.

Frequently Asked Questions

When should a 2nd E-way bill be issued? A 2nd E-way bill should be issued when the original bill's validity period is about to expire or when there are significant delays that necessitate an extended validity period. Who can extend the E-way bill validity? The Tax Commissioner can extend the validity of an E-way bill through a formal notification if it is not completed within the valid period due to unforeseen circumstances. Is a delivery challan necessary? A delivery challan is not mandatory but can be used as proof of shipment, especially if the goods are delayed in transit. It helps substantiate the claims made in the E-way bill and sale invoice.