CMA Final · Indirect Tax Laws and Practice · E-way Bill
An e-way bill is generated for a normal (not over dimensional) consignment moving by road a distance of 650 km. What is its validity period under Rule 138(10) as given?
The validity is 4 days. The first 200 km gives one day, and the balance 450 km counts as three further units of 200 km or part thereof, giving three additional days, so the total is four days for a normal cargo.
- A3 days
- B4 daysCorrect
- C7 days
- D6 days
Explanation
Validity is one day up to 200 km and one additional day for every 200 km or part thereafter. 650 km: first 200 km = 1 day; the remaining 450 km = 3 parts of 200 km or part (200, 200, 50) = 3 days. Total 4 days. Option 3 days wrongly counts 450 km as 2 parts.
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