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CA Intermediate · Taxation · E-Way Bill

Kiran Enterprises, Pune, generated an e-way bill for goods moving 620 km by road in a normal cargo vehicle (not over-dimensional). The e-way bill was generated at 10:00 a.m. on 5th March. Under Rule 138 of the CGST Rules, what is the validity period of this e-way bill, and when does it expire (validity counted up to midnight of the last day)?

Validity is one day for every 200 km or part thereof for normal cargo. At 620 km this is 3.1 units, rounded up to 4 days. The validity is counted from the relevant time to midnight of the last day, so it expires at midnight of 8th March.

  1. A3 days; expires at midnight of 7th MarchCorrect
  2. B1 day; expires at midnight of 5th March
  3. C7 days; expires at midnight of 11th March
  4. D4 days; expires at midnight of 8th March

Explanation

For normal cargo, validity is 1 day for every 200 km or part thereof. 620 km gives 4 parts (200, 200, 200, 20), so 4 days would apply if counted by parts... but 620/200 = 3.1, which is 'part thereof' giving 4 days. Therefore the correct count is 4 days, so option 3 is the true figure.

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