Sheen Ltd. a registered supplier wishes to transport cargo by road between two cities situated at a distance of 372 kilometres. Calculate the…
CA Intermediate · Taxation · MTP · September 2024
Sheen Ltd. a registered supplier wishes to transport cargo by road between two cities situated at a distance of 372 kilometres. Calculate the validity period of e-way bill under rule 138(10) of the CGST Rules, 2017 for transport of the said cargo, if it is over dimensional cargo or otherwise.
Suggested Answer and Working Notes:
The validity period of e-way bill under rule 138 (10) of the CGST Rules, 2017 for transport of cargo by road between two cities situated at a distance of 372 km is as under: (i) If it is over dimensional cargo: the validity period of the e-way bill is one day from relevant date upto 20 km and one additional day for every 20 km or part thereof thereafter. Thus, validity period in given case: = 1 day + 18 days = 19 days (ii) If it is a cargo other than over dimensional cargo: the validity period of the e-way bill is one day from relevant date upto 200 km and one additional day for every 200 km or part thereof thereafter. Thus, validity period in given case: = 1 day + 1 day = 2 days
Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax
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