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    <description>The notification amends a prior Punjab GST notification to insert a proviso deeming the validity of e-way bills generated under rule 138 on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, to be extended until 31 May 2020; the amendment is issued under section 168A and is deemed effective from 5 May 2020.</description>
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