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CA Intermediate · Taxation · E-Way Bill

Kaveri Traders, Bengaluru, generates an e-way bill on 10th March at 3:30 pm for goods to be carried by road, over a distance of 460 km, in a normal (non-over-dimensional) cargo vehicle. Validity of the e-way bill is counted from the relevant date and time, with one day taken as 24 hours ending at midnight of the day on which it is generated. Up to which date will the e-way bill remain valid?

The e-way bill stays valid till midnight of 12th March. For a normal cargo vehicle, validity is one day per 200 km or part thereof, so 460 km gives three days, and counting from the day of generation, 10th March, the third day is 12th March.

  1. A12th March midnightCorrect
  2. B13th March midnight
  3. C11th March midnight
  4. D14th March midnight

Explanation

For a normal cargo vehicle, validity is 1 day for every 200 km or part thereof. 460 km = 200 + 200 + 60, i.e. 3 days (part thereof counts as a full unit). Validity of 3 days counted from the generation day: 10th March midnight is day 1, 11th is day 2, 12th is day 3. Hence 12th March midnight. The distractor 13th March wrongly adds an extra day.

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