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

An e-way bill is generated at 3.00 p.m. on 10 March for a normal (non-over-dimensional) cargo to be moved by road for 430 km within India. Under Rule 138(10), up to what time is the e-way bill valid?

The e-way bill is valid until midnight of 13 March. The first 200 km gives one day, and the remaining 230 km counts as two further 200 km blocks or part thereof, adding two days. Three days counted from the date of generation, with each day expiring at midnight, end on 13 March.

  1. AMidnight of 11 March
  2. BMidnight of 12 March
  3. CMidnight of 13 MarchCorrect
  4. DMidnight of 14 March

Explanation

Validity is one day for up to 200 km and one additional day for every 200 km or part thereof thereafter. For 430 km, the first 200 km gives 1 day; the remaining 230 km is two further blocks of 200 km or part, giving 2 days. Total is 3 days. Each day expires at midnight of the day following generation, so day 1 ends at midnight of 11 March, day 2 at 12 March, day 3 at 13 March. Choosing 12 March would count only one extra block.

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