Taxpayers on Extension of E-Way Bill Expired on 31st December, 2024: Critical Update with 3 Key Solutions

Advisory for Taxpayers on Extension of E-Way Bill Expired on 31st December, 2024

On 1st January 2025, the GST Network (GSTN) issued an important advisory for taxpayers and transporters regarding the extension of e-way bills expired on 31st December, 2024. This step was taken to address the challenges caused by technical glitches on the e-way bill portal. The advisory aims to help taxpayers comply with the requirements and avoid any penalties. Here are the key points from the advisory:

Technical Issues Resolved

The GST portal faced technical problems on 31st December 2024, which disrupted the generation and extension of e-way bills. These issues have now been resolved, and the portal is functioning smoothly as of 1st January 2025. To help taxpayers affected by the glitch, GSTN has introduced special measures.

Extension of Expired E-Way Bills

1. Normal Process: Usually, e-way bills that expire at midnight can be extended within 8 hours before or 8 hours after their expiry. This means taxpayers have a total of 16 hours to extend their e-way bills.
2. Special Measure: Due to the technical issue on 31st December 2024, this 16-hour window was disrupted. To make up for this, GSTN has extended the period for extending expired e-way bills until midnight on 1st January 2025. This gives taxpayers and transporters additional time to complete the extension process.
3. Action Required: Taxpayers are advised to use the “Extend EWB” feature on the portal to extend their expired e-way bills before the deadline.

Generation of E-Way Bills for Goods Moved During the Glitch

1. Goods Moved Without Bills: Some taxpayers and transporters may have moved goods on 31st December 2024 without generating e-way bills because of the technical problems.
2. Retroactive Generation: GSTN has allowed such taxpayers to generate e-way bills on 1st January 2025 for the goods moved during the glitch. This ensures compliance with e-way bill rules and avoids penalties.

Action Required: Taxpayers should log in to the portal and generate the required e-way bills for any goods moved during the affected period.

Importance of Compliance

The advisory emphasizes the importance of complying with e-way bill requirements. Failure to extend expired bills or generate new ones can result in penalties or legal issues. With the extended deadlines and facilities provided, taxpayers have the opportunity to rectify any lapses without facing consequences.

Steps to Extend Expired E-Way Bills

To extend an expired e-way bill, follow these simple steps:

1. Log in to the GST portal.
2. Navigate to the “Extend EWB” section.
3. Enter the required details and select the e-way bill you wish to extend.
4. Submit the request before midnight on 1st January 2025.

Steps to Generate E-Way Bills for Goods Moved During the Glitch

If goods were moved without generating e-way bills, here’s what to do:

1. Log in to the GST portal.
2. Go to the “Generate EWB” section.
3. Provide the necessary details about the goods and transport.
4. Generate the e-way bill on 1st January 2025.

Support for Taxpayers

GSTN understands that technical issues can cause stress for taxpayers and transporters. To assist users, the following support options are available:

1. Helpline: Taxpayers can contact the GSTN helpline for any questions or technical assistance.
2. Portal Support Page: The portal also has a dedicated support page where users can find solutions to common problems.

Key Takeaways for Taxpayers

• The extension of expired e-way bills is now allowed until midnight on 1st January 2025.
• Taxpayers who moved goods on 31st December 2024 without e-way bills can generate them retroactively on 1st January 2025.
• It is important to act quickly and utilize the extended time to comply with e-way bill rules.
• The GSTN helpline and support page are available for assistance.

By following these measures, taxpayers can ensure compliance and avoid penalties. The GSTN’s proactive steps demonstrate its commitment to helping taxpayers during challenging times. This advisory serves as a reminder of the importance of e-way bill compliance and provides the tools to meet those requirements effectively. This article highlights the measures taken for taxpayers on extension of e-way bill expired on 31st December, 2024, ensuring they have the information needed to stay compliant. For any further help, taxpayers can reach out to the GSTN support team.

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source :- Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st December, 2024