E-way bill validity extension under GST deeming rule extends expired bills to 30 June 2020. The notification amends an earlier GST extension order by substituting the proviso in clause (ii) of the first paragraph. It provides that where an e-way bill generated under rule 138 on or before 24 March 2020 had validity expiring on or after 20 March 2020, the validity period is deemed extended up to 30 June 2020. The amendment is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, with corresponding reference to the Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017, and is deemed effective from 31 May 2020.
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E-way bill validity extension under GST deeming rule extends expired bills to 30 June 2020.
The notification amends an earlier GST extension order by substituting the proviso in clause (ii) of the first paragraph. It provides that where an e-way bill generated under rule 138 on or before 24 March 2020 had validity expiring on or after 20 March 2020, the validity period is deemed extended up to 30 June 2020. The amendment is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, with corresponding reference to the Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017, and is deemed effective from 31 May 2020.
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