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CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

Patel Engineering in Surat generates an e-way bill at 11:00 a.m. on 10 March for goods moving 450 km by road (not over dimensional cargo). Applying the validity table in the CGST Rules, up to which time does the e-way bill remain valid?

The e-way bill is valid up to midnight at the end of 13 March. The first 200 km gives one day and the remaining 250 km counts as two further parts of 200 km or part thereof, making three days, counted with day one expiring at midnight of 11 March.

  1. AMidnight at the end of 11 March
  2. BMidnight at the end of 12 March
  3. CMidnight at the end of 13 MarchCorrect
  4. DMidnight at the end of 14 March

Explanation

Validity is one day for up to 200 km and one additional day for every 200 km or part thereof thereafter. For 450 km: first 200 km = 1 day; remaining 250 km = 2 further parts of 200 km (200 + 50), so 2 more days; total 3 days. Each day expires at midnight of the day following generation, so day 1 ends midnight of 11 March, day 2 ends 12 March and day 3 ends midnight of 13 March. Choosing 12 March wrongly treats the extra 250 km as only one part.

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