CMA Final · Indirect Tax Laws and Practice · E-way Bill
A registered supplier in Gujarat generates an e-way bill at 10:00 a.m. on 5 March for goods travelling 430 km by road in an ordinary (not over-dimensional) vehicle. Under Rule 138(10), what is the validity period of the e-way bill?
The e-way bill is valid for three days. The first 200 km gives one day, and the remaining 230 km is two further slabs of 200 km or part thereof, each adding one day, so the total is one plus two days.
- ATwo days
- BFour days
- CThree daysCorrect
- DFive days
Explanation
The first 200 km gives one day. The remaining 230 km is 'every 200 km or part thereof', which is two parts (200 km and 30 km), giving two additional days. Total is 1 + 2 = 3 days. Counting 430/100 as 5 days would use the old 100 km limit, which is wrong.
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