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CA Intermediate · Taxation · E-Way Bill

Kaveri Traders, Chennai, supplies goods from Chennai to a buyer in Madurai (both in Tamil Nadu), a distance of 430 km, using a regular cargo vehicle. The e-way bill is generated at 10:00 hours on 5 March. Under the CGST Rules, up to what time does the e-way bill remain valid (assuming no extension)?

Validity is one day per 200 km or part thereof for regular cargo, and 430 km needs three days, counted from the midnight after generation.

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

Explanation

For a regular cargo vehicle, validity is 1 day for every 200 km or part thereof. 430 km is 3 such units (200+200+30), so 3 days. Validity counts from the midnight of the day of generation, so the bill runs to 24:00 hours on 7 March? Day 1 ends at midnight of 6 March, day 2 on 7 March, day 3 on 8 March. Under the Rules the period is counted from the midnight following generation, so with 430 km (3 days) the validity ends at 24:00 on 8 March, not on 7 March.

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