Extension of validity of e-way bill expiring between 20.03.2020 to 15.04.2020 to 30.06.2020
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
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 3rd 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 3rd 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 24thday of March, 2020 and whose validity has expired on or after the 20thMarch, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30st day of June, 2020.‖.
2.This notification shall come into force with effect from the 31st 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.
In absence of mala fide intention bank should not be treated as assessee in default for late deduction and deposit…
Whether bank account was fraudulently open in the name of assessee is question of fact. High Court declined to entertain…
SBI Concurrent Auditor Empanelment of Chartered Accountant Firms for FY 2024-25 SBI Concurrent Auditor Empanelment of CA Firms for FY…
Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants In 2015, the Ministry of Corporate Affairs…
Trade Tax Department was unjustified in retaining refund beyond stipulated period and adjusting it against default notices issued subsequently. In…
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…