E-way bill validity extended until end of June for bills generated before lockdown whose validity expired after mid March. Where an e-way bill generated on or before 24 March 2020 had its validity expire on or after 20 March 2020, the proviso to the principal notification is substituted to deem the validity of such e-way bills extended until 30 June 2020; the amendment takes effect from 31 May 2020 and amends the earlier Notification No.35/2020-Central Tax as previously amended.