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 goods moving a distance of 450 km by road in an ordinary (non-ODC) vehicle. Applying the validity table in Rule 138(10) as given, for how many days is it valid?
The e-way bill is valid for 3 days. The first 200 km gives one day, and the remaining 250 km needs two further days because each 200 km or part thereof earns one additional day. Dividing 450 by 200 and rounding down would wrongly give fewer days.
- A2 days
- B3 daysCorrect
- C4 days
- D5 days
Explanation
Up to 200 km gives one day. The remaining 250 km is charged at one additional day for every 200 km or part thereof, which is 2 additional days (200 km and then a 50 km part). Total = 1 + 2 = 3 days. Choosing 2 days ignores the 'part thereof' rule on the balance.
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