CBIC extends validity of e-way bills to 30th day of June

Ministry Of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)

Notification No. 47/2020 - Central Tax

New Delhi, the 9th June, 2020

G.S.R. 362(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020- Central Tax, dated the 3^rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3^rd April, 2020, namely:-

In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be substituted, namely: –

“Provided that where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24^th day of March, 2020 and whose validity has expired on or after the 20^th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30^st day of June, 2020.”

2. This notification shall come into force with effect from the 31^st day of May, 2020.

[F. No. CBEC-20/06/03/2020-GST]

PRAMOD KUMAR, Director

Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) No. 35/2020-Central Tax, dated the 3rd April, 2020 vide number G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 40/2020–Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 274(E), dated the 5th May, 2020.