E-way bill 180-day document limit and 360-day extension cap: a check sheet for CA firms and their clients
What you get: a ready-to-copy Google Sheet layout that catches two e-way bill portal blocks before a client's truck is loaded. Tab 1 lists documents waiting to move (invoice, delivery challan, bill of supply) and flags any dated more than 180 days ago, so it can no longer get a new e-way bill. Tab 2 tracks long-running e-way bills (job work, exhibition goods, stuck consignments) and shows the last date each can still be extended under the 360-day cap. Tab 3 filters what needs action this week. You can use it without buying anything.
Short answer. Since 1 January 2025 the e-way bill portal only accepts a base document dated within 180 days of the day you generate the e-way bill, and an e-way bill can be extended only up to 360 days from when it was first generated (GSTN advisory, 17 December 2024). On 26 October 2026, an invoice dated before 29 April 2026 is already too old.
Tab 1: Documents waiting to move
| Col | Header | What goes in / formula (row 2) |
|---|---|---|
| A | Client | Client name |
| B | GSTIN | Client GSTIN |
| C | Doc type | Tax invoice / Delivery challan / Bill of supply |
| D | Doc no. | As printed |
| E | Doc date | Date on the document |
| F | Planned move date | When the client wants to generate the e-way bill |
| G | Age on move date (days) | =IF(OR(E2="",F2=""),"",F2-E2) |
| H | Last day to generate | =IF(E2="","",E2+180) |
| I | Status | =IF(G2="","",IF(G2>180,"BLOCKED: older than 180 days",IF(H2-TODAY()<=15,"HURRY: "&(H2-TODAY())&" days left","OK"))) |
| J | Action / who | Free text |
The 15-day "HURRY" warning is our working rule, not a legal limit. Change it to suit the client.
Tab 2: Long-running e-way bills (360-day cap)
| Col | Header | What goes in / formula (row 2) |
|---|---|---|
| A | Client | Client name |
| B | EWB no. | 12-digit e-way bill number |
| C | First generated on | Original generation date (not the last extension) |
| D | Current valid until | From the latest e-way bill print |
| E | Extension cap date | =IF(C2="","",C2+358) |
| F | Days left to cap | =IF(E2="","",E2-TODAY()) |
| G | Status | =IF(E2="","",IF(F2<0,"CAP PASSED: no more extensions",IF(D2>=E2,"LAST EXTENSION",IF(F2<=30,"PLAN DELIVERY: "&F2&" days to cap","OK")))) |
| H | Extension window opens | =IF(D2="","",D2-TIME(8,0,0)) (8 hours before expiry; format as date-time) |
| I | Notes | Reason for delay, transporter, vehicle |
Why 358 and not 360? The GSTN advisory's own example says an e-way bill generated on 1 January 2025 can be extended only up to 25 December 2025, which is 358 days later. We use that so the sheet never shows a later date than the portal's example. The 30-day warning is our working rule.
Tab 3: This week
Keep two small filters on this tab. Docs: =FILTER(Docs!A2:J,Docs!I2:I<>"OK",Docs!I2:I<>""). EWB: =FILTER(EWB!A2:I,EWB!G2:G<>"OK",EWB!G2:G<>""). Sort so BLOCKED and CAP PASSED rows come first.
What to do for each status
- BLOCKED: the portal will not take that document date. Do not let the client move the goods on the old document; decide with the client's CA what the correct document for this movement is before the truck leaves.
- HURRY: generate the e-way bill before the last day in column H, or move the goods earlier.
- PLAN DELIVERY / LAST EXTENSION: the goods must reach before the cap date; after it the portal will not extend again.
- CAP PASSED: no further extension is possible on that e-way bill. Take advice on the next step before the goods move again.
Made-up example (not a real client)
Client "Sample Steel Traders" has a delivery challan dated 20 April 2026 for goods sent for exhibition, to be brought back on 2 November 2026. Tab 1 shows age 196 days on the move date and "BLOCKED: older than 180 days", so the firm reviews the right document with the client a week early instead of at the gate. A second client, "Sample Pumps", has an e-way bill first generated on 10 November 2025 for a consignment stuck in transit. Tab 2 shows the cap date as 3 November 2026 and "PLAN DELIVERY: 8 days to cap", so the delivery is arranged this week.
WhatsApp message to a client
"Hello, a quick check before you send goods: the e-way bill portal will not accept an invoice or challan older than 180 days, and an e-way bill cannot be extended past about 360 days from when it was first made. Please send us the list of goods you plan to move in the next 30 days with document numbers and dates, and any e-way bills you have been extending, so we can flag problems before the truck leaves."
Related guides
- E-way bill rules: the ₹50,000 limit, validity by distance, Part B and extension
- ITC-04 job work sheet for CA firms
- E-invoice 30-day IRP reporting limit sheet
- Rule 46 tax invoice fields and the 16-character serial
- November 2026 due-date chase list for CA firms
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Sources
- GSTN / NIC advisory: Updates to E-Way Bill and E-Invoice Systems from 1 January 2025 (180-day document limit, 360-day extension cap, MFA)
- E-way bill API release notes, 18 December 2024 (new validations effective 1 January 2025)
- Time limit for e-way bill generation and extension, including the 8-hour extension window (third-party summary)
This sheet is a working aid, not professional advice. Portal checks can change without a new notification; look at the e-way bill portal's latest advisories before you rely on this. Checked on 26 October 2026. Spot an error? Write to mininglife7@gmail.com.
Unadhi Guides are free, independent explainers. We correct errors as soon as we find them: write to mininglife7@gmail.com.