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CA Intermediate · Taxation · E-Way Bill

Ravi Steel Ltd., Jamshedpur, sends goods worth Rs 9,00,000 by road in a vehicle to Kolkata. After the e-way bill was generated, the goods were loaded in a different vehicle at a transshipment point at 14:00 on day 2, the original validity expiring at 24:00 on day 2. Due to a strike, the goods could not reach the destination, and the consignor wants to extend validity. The goods are in transit and the e-way bill is due to expire at 24:00 on day 2. Which statement is correct under the CGST Rules?

The person in charge of the conveyance, or the generator, may extend validity within eight hours before or after expiry by furnishing the prescribed details, including the reason, and updating Part B when the vehicle changes. A strike is a valid exceptional reason, so extension is permitted.

  1. AExtension is allowed only after expiry, within 8 hours
  2. BExtension can be made only by the recipient
  3. CExtension is not allowed in case of circumstances of an exceptional nature like strike
  4. DThe person in charge of the conveyance may extend validity within 8 hours before or after expiry, by furnishing the prescribed details, including the reason, and the new vehicle number if conveyance has changed, using Part BCorrect

Explanation

Rule 138(10) permits extension of validity within 8 hours before or after the expiry of the e-way bill, by the person in charge of the conveyance or the generator, by updating details including the reason and place. Change of vehicle is updated in Part B. Extension is not limited to after expiry, and exceptional circumstances are in fact a ground for extension.

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