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Goods are to move by road under an e-way bill. Under Rule 138(10) of the CGST Rules, 2017, from when is the period of validity of the e-way bill counted?

Question and options

Goods are to move by road under an e-way bill. Under Rule 138(10) of the CGST Rules, 2017, from when is the period of validity of the e-way bill counted?

  1. From the time Part A of the form is first saved

  2. From the time the goods leave the premises

  3. From the time the tax invoice is issued

  4. From the time of its generation on the portal

Answer and explanation

Correct answer: D - From the time of its generation on the portal

Rule 138(10) of the CGST Rules, 2017 counts validity from the relevant date, which is the date on which the e-way bill is generated, the period running from the time of generation. For road movement the e-way bill is generated only once transport details are entered in Part B; saving Part A alone produces only a slip. The invoice date and the time the goods leave are not the starting point.

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