Answer

1. F

   Facts

   An e-way bill can be extended within 8 hours before or after its expiry if goods cannot reach in time. Since 1 January 2025, the total life with extensions cannot exceed 360 days from the original generation.

2. P

   Provisions and law

   • Rule 138(10), CGST Rules 2017Validity is one day per 200 km, and one day per 20 km for over-dimensional cargo, extendable
3. A

   Analysis

   Use Extend Validity on the portal, give the reason such as breakdown or accident, current place and remaining distance. Example: a truck breaks down at Kota with 300 km left; extend for 2 more days. If you miss the 8-hour window, you must generate a new e-way bill. Keep proof of the breakdown such as a repair bill.

4. C

   Conclusion

   1. 1Log in and choose Extend Validity
   2. 2Enter the e-way bill number and reason
   3. 3Enter current location and remaining distance
   4. 4Submit within the 8-hour window
   5. 5Keep proof of the delay

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.