E-way Bill Validity Expires During the Period 20^th day of March, 2020 to the 15^th day of April, 2020, the Validity Period of such E-way Bill shall be Deemed to have been Extended Till the 31^st day of May, 2020

[Notification No. 40/2020 – Central Tax dated 5^th May 2020]

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 Central Government, on the recommendations of the Council, hereby makes the following 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), the following proviso shall be inserted, 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 its period of validity expires during the period 20^th day of March, 2020 to the 15^th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31^st day of May, 2020.”.

[F. No. CBEC-20/06/04/2020-GST]