E-way bill validity extension ensures specified expired e-way bills are deemed extended to a later effective date. The amendment replaces the proviso to clause (ii) to provide that where an e-way bill generated under the 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 notification is deemed to have come 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 ensures specified expired e-way bills are deemed extended to a later effective date.
The amendment replaces the proviso to clause (ii) to provide that where an e-way bill generated under the 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 notification is deemed to have come into force from 31 May 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
