E-way bill validity extension preserves operative effect of affected bills generated before restrictions and expired during the disruption period. The proviso to clause (ii) of Notification No. 35/2020 is substituted to deem the validity of certain e-way bills-those generated under the GST rules on or before the specified cutoff whose validity expired on or after the specified March trigger date-as extended until the end of June 2020, thereby maintaining their operative validity without requiring regeneration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill validity extension preserves operative effect of affected bills generated before restrictions and expired during the disruption period.
The proviso to clause (ii) of Notification No. 35/2020 is substituted to deem the validity of certain e-way bills-those generated under the GST rules on or before the specified cutoff whose validity expired on or after the specified March trigger date-as extended until the end of June 2020, thereby maintaining their operative validity without requiring regeneration.
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