As at 10 November 2026, under Rule 138(10) of the CGST Rules, 2017, what validity does an e-way bill have for ordinary cargo moved by road, other than over-dimensional cargo or multimodal shipment…
Question and options
As at 10 November 2026, under Rule 138(10) of the CGST Rules, 2017, what validity does an e-way bill have for ordinary cargo moved by road, other than over-dimensional cargo or multimodal shipment by ship?
One day, regardless of the distance
One day for every 100 km or part of it
One day for every 200 km or part of it
One day for every 20 km or part of it
Answer and explanation
Rule 138(10) of the CGST Rules, 2017, as amended from 1 January 2021, gives one day for up to 200 km and one more day for every further 200 km or part. One day for every 100 km was the earlier rule, and 20 km a day applies to over-dimensional cargo.
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