Extension in validity of e-way bills till 31.05.2020 for those which expire during the period 20.03.2020 to 15.04.2020 and generated till 24.03.2020 - 40/2020-State Tax - Gujarat SGST
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E-way bill validity extension secures continued validity until end of May for affected bills generated before late March. Where an e-way bill generated under rule 138 on or before 24 March 2020 has validity expiring between 20 March 2020 and 15 April 2020, that e-way bill's validity is deemed extended until 31 May 2020 by insertion of a proviso into the earlier notification's clause (ii).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill validity extension secures continued validity until end of May for affected bills generated before late March.
Where an e-way bill generated under rule 138 on or before 24 March 2020 has validity expiring between 20 March 2020 and 15 April 2020, that e-way bill's validity is deemed extended until 31 May 2020 by insertion of a proviso into the earlier notification's clause (ii).
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