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CMA Final · Indirect Tax Laws and Practice · E-way Bill

A normal-cargo e-way bill for goods moving by road expires at 6.00 p.m. on a given day. The truck is delayed by an exceptional event. Under Rule 138(10), within what time from its expiry may the validity of the e-way bill be extended?

Validity may be extended within eight hours from the time of expiry of the e-way bill. The twenty-four hour limit applies to cancellation and the seventy-two hour limit applies to deemed acceptance, not to extension of validity.

  1. AWithin eight hours from the time of its expiryCorrect
  2. BWithin twenty-four hours from the time of its expiry
  3. CWithin seventy-two hours from the time of its expiry
  4. DWithin four hours before its expiry only

Explanation

The third proviso to sub-rule (10) states that validity may be extended within eight hours from the time of its expiry. The 24-hour period relates to cancellation under sub-rule (9), and 72 hours relates to deemed acceptance under sub-rule (12), so those options are wrong.

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