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CA Intermediate · Taxation · E-Way Bill

Verma Industries, Ludhiana, generates an e-way bill at 10:30 a.m. on 12 March for goods to be carried by road over a distance of 480 km in a regular (non-ODC) vehicle. Counting validity as per Rule 138 of the CGST Rules (1 day per 200 km or part thereof, expiring at midnight of the last day), by when does the e-way bill expire?

The e-way bill expires at midnight of 14 March. A distance of 480 km at 200 km per day gives 2.4, rounded up to 3 days. Under the rule, validity is counted from the time of generation, with the period ending at midnight of the last day.

  1. AMidnight of 12 March
  2. BMidnight of 13 March
  3. CMidnight of 14 MarchCorrect
  4. DMidnight of 15 March

Explanation

480 km divided by 200 km is 2.4, so it is rounded up to 3 days. Validity is counted from the time of generation, and the first day ends at midnight of the day on which the bill is generated is treated as the first day's end, so the bill expires at midnight of the day after the date of generation plus further days. Counting: 12 March ends day 1 at the next midnight convention, so 3 days give midnight of 14 March. Option 4 wrongly adds a fourth day by counting from the next day.

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