Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020

Quick Summary
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 G.S.R.....(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
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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.

 

Guest
Notification No : Notification No. 40/2020 – Central Tax
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-40-central-tax-english-2020.pdf

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