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        Case ID :
        GST - States

        Seeks to amend Notification No.35/2020- State Tax, dated the 3rd April, 2020 - 47/2020- GST/SIKKIM - Sikkim SGST

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        E-way bill validity extension applies to bills expired after mid-March, with retrospective effect from late May. Substitutes the proviso to extend the validity of e-way bills generated on or before 24 March 2020, whose validity expired on or after 20 March 2020, by deeming such validity extended until 30 June 2020; amendment takes effect 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 applies to bills expired after mid-March, with retrospective effect from late May.

                                Substitutes the proviso to extend the validity of e-way bills generated on or before 24 March 2020, whose validity expired on or after 20 March 2020, by deeming such validity extended until 30 June 2020; amendment takes effect from 31 May 2020.


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