Skip to content

CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

Kapoor Foods in Delhi generated an e-way bill whose validity expired at midnight on 5 June. The transporter's vehicle was held up and the goods could not be delivered. Under the CGST Rules as given, which statement is correct about extension of validity?

The validity may be extended within eight hours from the time of its expiry. The rule specifically permits extension in this window, and exceptional circumstances such as trans-shipment are also recognised. The 72-hour figure concerns acceptance or rejection, not extension.

  1. AThe validity may be extended within eight hours from the time of its expiryCorrect
  2. BExtension is permitted only up to 24 hours before expiry, never afterwards
  3. CExtension is never permitted once the original validity has been fixed
  4. DExtension may be made at any time within 72 hours after expiry

Explanation

The rule provides that the validity of the e-way bill may be extended within eight hours from the time of its expiry. A separate proviso allows the transporter to extend validity in exceptional circumstances including trans-shipment after updating Part B if required. The 72-hour period applies to acceptance or rejection by the counterparty and does not relate to extension.

Did you get it right without looking?

One question tells you little. A timed set on Tax Invoice - Electronic Way Bill shows your real accuracy, how long you take and where you lose marks.

Practise Tax Invoice - Electronic Way BillFree diagnostic mock

More Tax Invoice - Electronic Way Bill questions