E way bill validity extension preserves validity for bills generated before the lockdown whose validity expired during the restricted period. An amendment substitutes the proviso to extend the validity of specified e way bills: e ways generated under rule 138 on or before 24 March 2020 whose validity expired on or after 20 March 2020 are deemed valid until 30 June 2020; the notification is made under section 168A of the Tripura SGST Act and commences from 31 May 2020.
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Provisions expressly mentioned in the judgment/order text.
E way bill validity extension preserves validity for bills generated before the lockdown whose validity expired during the restricted period.
An amendment substitutes the proviso to extend the validity of specified e way bills: e ways generated under rule 138 on or before 24 March 2020 whose validity expired on or after 20 March 2020 are deemed valid until 30 June 2020; the notification is made under section 168A of the Tripura SGST Act and commences from 31 May 2020.
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