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CA Intermediate · Taxation · E-Way Bill

Mehta Logistics, a transporter in Pune, is carrying goods under an e-way bill that expires at midnight on 20 June. On 20 June at 9:00 p.m. the vehicle breaks down because of a road collapse, and the goods will take longer to reach the destination. Considering the CGST Rules, what is the correct course of action for the transporter?

The transporter can extend the e-way bill validity on the portal, giving the reason and updating the details, within 8 hours before or after its expiry. The breakdown occurred three hours before expiry, so the extension is permitted. There is no automatic additional validity, and the recipient is not the person who extends it.

  1. AThe transporter may extend the validity by generating a fresh e-way bill only after the consignment reaches the destination
  2. BThe transporter may extend the validity of the e-way bill, by updating details in Part B and giving the reason, within the permitted window of 8 hours before or after the expiry of the e-way billCorrect
  3. CThe goods are automatically valid for 7 more days in case of any breakdown
  4. DThe extension can be made only by the recipient

Explanation

Rules allow the person in charge of the conveyance to extend the validity within 8 hours before or after the expiry time, where circumstances of an exceptional nature arise. The time of 9:00 p.m. is within 3 hours before expiry, so extension is allowed. No automatic 7-day validity exists and the recipient is not the one who extends it.

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