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        Case ID :
        GST - States

        Seeks to amend Notification No. 35/2020-State Tax, dated the 24th March, 2021 - 47/2020– State Tax - Delhi SGST

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        E-way bill validity extension: affected e-way bills deemed valid until end of June under amended notification. The proviso is substituted so that where an e-way bill generated under the Delhi GST Rules on or before 24 March 2020 had its validity expire on or after 20 March 2020, the validity of such e-way bill shall be deemed extended until 30 June 2020; the amendment comes into force from 31 May 2020.
                          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: affected e-way bills deemed valid until end of June under amended notification.

                                The proviso is substituted so that where an e-way bill generated under the Delhi GST Rules on or before 24 March 2020 had its validity expire on or after 20 March 2020, the validity of such e-way bill shall be deemed extended until 30 June 2020; the amendment comes into force from 31 May 2020.


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