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CA Intermediate · Taxation · E-Way Bill

Kaveri Textiles, Surat, dispatches goods by road to a buyer in Pune. The goods are taken to the buyer by a transporter who is carrying them in a vehicle. The distance is 620 km. The e-way bill is generated on 10 March at 4:00 pm. Under the rules, for a regular (non-ODC) vehicle, validity is 1 day per 200 km or part thereof. Up to what time does the e-way bill remain valid?

The e-way bill is valid up to midnight of 13 March. The distance of 620 km at 200 km per day, with any part counted as a full day, gives four days, and the first day ends at midnight of the generation date, 10 March.

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

Explanation

620 km divided by 200 gives 3.1, so part thereof makes it 4 days. Validity counts from the time of generation, with each day ending at midnight: day 1 ends at midnight of 10 March, so 4 days end at midnight of 13 March. Midnight of 12 March would wrongly use 3 days.

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