E-way bill validity extension: e-way bills expiring during the lockdown period are deemed extended to a later date. Where an e-way bill was generated on or before 24 March 2020 and its validity would have expired between 20 March 2020 and 15 April 2020, the period of validity of such e-way bill is deemed extended until 31 May 2020; the amendment is made under the West Bengal Goods and Services Tax Act, 2017 and is deemed effective from 5 May 2020.