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CA Intermediate · Taxation · E-Way Bill

A registered supplier in Jaipur dispatches goods by road with an e-way bill generated on 10 March at 6:00 pm. The consignment travels a distance of 450 km in an ordinary (non-ODC) vehicle. Under the CGST Rules, the validity period of this e-way bill ends at midnight of which day?

The e-way bill is valid until midnight of 13 March. Validity is one day per 200 km or part thereof, so 450 km gives three days, and the first day ends at midnight of the day following generation. Thus 11 March is day one, 12 March day two and 13 March day three.

  1. A11 March
  2. B12 MarchCorrect
  3. C13 March
  4. D14 March

Explanation

For ordinary cargo, validity is 1 day for each 200 km or part thereof. 450 km is 3 units of 200 km (200+200+50), so validity is 3 days. Counting starts from the hour of generation, with each day ending at midnight of the day after generation: 1st day ends 11 March midnight, 2nd 12 March, 3rd 13 March. Wait: the first day period is counted so that the validity ends at midnight of the day immediately following the date of generation for 1 day. Hence for 3 days, it ends at midnight of 13 March. The correct figure is therefore 13 March.

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