E way bill validity extension preserves transit authorizations for qualifying bills by deeming their validity extended to a later date. The notification substitutes the proviso to clause (ii) to deem the validity of any e way bill generated under rule 138 on or before the stated cutoff, and whose validity expired on or after the trigger date, to be extended until the prescribed extended date. The amendment is issued under the SGST Act read with the IGST Act and takes effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
E way bill validity extension preserves transit authorizations for qualifying bills by deeming their validity extended to a later date.
The notification substitutes the proviso to clause (ii) to deem the validity of any e way bill generated under rule 138 on or before the stated cutoff, and whose validity expired on or after the trigger date, to be extended until the prescribed extended date. The amendment is issued under the SGST Act read with the IGST Act and takes effect from the stated commencement date.
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