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CA Intermediate · Taxation · E-Way Bill

Gupta Steels, Ludhiana, dispatches goods by road to a buyer 480 km away in another state in a regular goods carrier (not over dimensional cargo). The e-way bill is generated on 10 March at 4:00 pm. Applying the standard validity of 200 km per day or part thereof, up to which time does the e-way bill remain valid?

The e-way bill remains valid until midnight of 13 March. For 480 km, the validity is three days (200 km or part thereof per day), and under the rules the period is counted from the day following the date of generation, expiring at midnight of the last day.

  1. AMidnight of 11 March
  2. BMidnight of 12 March
  3. CMidnight of 13 MarchCorrect
  4. DMidnight of 10 March

Explanation

Validity is one day per 200 km or part thereof: 480 km gives 3 days (200+200+80). The validity period is counted from the time of generation, with each day ending at midnight of the day following the generation date for the first day. Day 1 ends at midnight of 10 March, so 3 days ends at midnight of 12 March... counting: the first day ends midnight of the day of generation only when counted as the first day, hence 3 days ends midnight of 12 March. However under the rule, the validity period counts from the hour of generation and expires at midnight of the last day, which gives 13 March because the first day is counted from the day after generation.

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