E-way bill validity extension: certain e way bills expiring between March 20 and April 15 deemed valid until May 31. Where an e-way bill generated under rule 138 on or before 24 March 2020 had its validity expire during 20 March 2020 to 15 April 2020, its validity is deemed extended until 31 May 2020; the amendment is deemed to have come into force from 5 May 2020.