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CA Intermediate · Taxation · E-Way Bill

Mahalaxmi Steels, Pune, generated an e-way bill for a 700 km road consignment (normal cargo). Validity was 4 days from generation. On the third day, the goods are held up because of a road blockade, so the consignor wants to extend the validity. As per the e-way bill rules, within what time window can the transporter in charge of the goods ordinarily extend the validity of the e-way bill?

The validity can be extended during the period from 8 hours before to 8 hours after the expiry of the e-way bill. This is the standard window available to the person in charge of the conveyance, not a post-expiry-only or four-hour window.

  1. AOnly after the e-way bill has expired, within 24 hours after expiry
  2. BAny time during the 8 hours before expiry to 8 hours after expiryCorrect
  3. CWithin 4 hours before to 4 hours after expiry
  4. DAny time during validity, including after the expiry of 72 hours

Explanation

The rules permit extension by the person in charge of the conveyance within 8 hours before or 8 hours after the expiry of the e-way bill validity. Option 1 ignores the pre-expiry window. Option 3 uses the wrong time limits. The roadblock does not change the standard window.

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