CA Intermediate · Taxation · E-Way Bill
Mehta Traders (Rajkot) has generated an e-way bill for a consignment. The goods are in transit but a breakdown of the vehicle means that the goods will not reach the destination within validity. Which statement is correct about extending validity?
The generator or transporter can extend validity, within the prescribed window around expiry, by stating the reason and the current location and vehicle details. It is not necessary to generate a fresh bill, and extension does not depend on an officer, nor on waiting after expiry.
- AValidity can be extended by the transporter or generator, within the prescribed time window around expiry, by furnishing reasons and updated vehicle detailsCorrect
- BValidity can never be extended; a fresh e-way bill must be generated
- CValidity can be extended only by the jurisdictional proper officer
- DValidity can be extended only after the original e-way bill has expired by more than 24 hours
Explanation
The rules permit extension of validity by the person in charge of the conveyance (generator or transporter) while goods are in transit, within the prescribed window of 8 hours before to 8 hours after expiry, giving the reason and the place of the consignment. A fresh bill is not needed, and an officer is not the only authority. Waiting more than 24 hours after expiry is not the rule.
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