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CA Intermediate · Taxation · E-Way Bill

Kaveri Traders, Chennai, dispatches goods from Chennai to a buyer in Madurai (Tamil Nadu) by road. The distance is 520 km. The e-way bill was generated at 10:00 on 4th March. The goods are carried in a normal (non-ODC) cargo vehicle. Under the CGST Rules, up to what point of time is the e-way bill valid?

The e-way bill is valid until 24:00 hours on 6th March. For normal cargo, validity is one day per 200 km or part thereof, so 520 km gives three days. Counting the day of generation, 4th March, as day one, the third day ends on 6th March midnight.

  1. A10:00 on 6th March
  2. B24:00 hours on 7th March
  3. C24:00 hours on 6th MarchCorrect
  4. D24:00 hours on 5th March

Explanation

Validity is 1 day for every 200 km or part thereof for normal cargo. 520 km gives 3 days (200+200+120). Validity counts from the time of generation, but the period expires at midnight of the last day, with the first day counted as the day of generation. Day 1 is 4th March, day 2 is 5th March, day 3 is 6th March, so it expires at 24:00 on 6th March. Option 7th March wrongly adds a fourth day.

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