This notification extends the validity of certain e-way bills. Specifically, if an e-way bill was generated on or before 24th March 2020 and its validity was due to expire between 20th March 2020 and 15th April 2020, its validity is now automatically extended until 31st May 2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 40/2020 Central Tax
New Delhi, the 5th May, 2020
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FAQ :
The notification extends the validity period of specific e-way bills.
E-way bills generated on or before 24th March 2020, whose validity expires between 20th March 2020 and 15th April 2020.
The validity is extended until 31st May 2020.
This notification makes an amendment to notification No. 35/2020 - Central Tax, dated 3rd April 2020.
The amendment is made in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017, read with other relevant sections of IGST and UTGST Acts.
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Notification No : Notification No. 40/2020 – Central TaxPublished in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-40-central-tax-english-2020.pdf