Is e-way bill required to be generated by Moon Limited ? Also calculate the validity period of e-way bill under rule 138(10) of CGST Rules, 2017 for transport of one machine from Moon Limited to VVIP Global Limited, if s

Yes, e-way bill is required to be generated for the transportation of goods of value ₹50,000 or more. In the given case, value of machine is ₹68,000, hence e-way bill is required to be generated. 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 375 km is as under: 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. (The period is calculated from midnight of the day immediately following the date of generation of e-way bill) Thus, validity period in given case: = 1 day + 18 days = 19 days i.e. 26th March, 2024 + 19 days = i.e. midnight of 14th April, 2024