E-way bill validity extension: certain e-way bills with expired validity during the March-April COVID period are deemed extended. The notification amends a prior state tax notice to provide that e-way bills generated under rule 138 on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, shall be deemed to have their validity extended until 31 May 2020; the amendment is effected under section 168A and is deemed to have come into force from 5 May 2020.
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Provisions expressly mentioned in the judgment/order text.
E-way bill validity extension: certain e-way bills with expired validity during the March-April COVID period are deemed extended.
The notification amends a prior state tax notice to provide that e-way bills generated under rule 138 on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, shall be deemed to have their validity extended until 31 May 2020; the amendment is effected under section 168A and is deemed to have come into force from 5 May 2020.
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