E-way bill validity extension restores validity for bills expiring during the disruption, deemed extended to a later date. A proviso inserts an extension for e-way bills generated on or before 24 March 2020 whose validity expired between 20 March 2020 and 15 April 2020, deeming their validity extended until 31 May 2020; the amendment operates under the Kerala SGST amendment and the Integrated GST Act and is deemed to have come into force on 5 May 2020.