CMA Final · Indirect Tax Laws and Practice · E-way Bill
A registered supplier in Pune generates an e-way bill at 3:00 p.m. on 10 March for goods to be moved by road over 450 km, which is not over dimensional cargo. Under the validity table in Rule 138(10), how many days of validity does the e-way bill carry?
The e-way bill is valid for 3 days. Up to 200 km gives one day, and the balance 250 km is two further blocks of 200 km or part thereof, adding two days, so 1 + 2 = 3 days in total.
- A2 days
- B4 days
- C3 daysCorrect
- D5 days
Explanation
The first 200 km gives one day. The remaining 250 km is covered by every 200 km or part thereof, which is two further units (200 km and 50 km), giving 2 additional days. Total validity is 1 + 2 = 3 days. Four days would result from wrongly counting 450 km as 4 blocks of 100 km.
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