Notification No. 40/2020–Central Tax-  CBIC extends validity of e-way bills till 31.05.2020 for all those e-way bills which were generated on or before 24.03.2020 and had expiry between the period from 20.03.2020 to 15.04.2020.

Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)

Notification No. 40/2020–Central Tax

New Delhi, the 5th May, 2020

G.S.R. 274(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020, namely:-

In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely: –

“Provided that where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020.”

[F. No. CBEC-20/06/04/2020-GST]

PRAMOD KUMAR, Director

Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 35/2020-Central Tax, dated the 3rd April, 2020, published vide number G.S.R. 235(E), dated the 3rd April, 2020.

Also Read other GST Notification issued on 06th May 2020-

Title Notification No. Date
Revised GSTR-3B Due dates for for UT of J&K, Ladakh notified Notification No. 42/2020–Central Tax/G.S.R. 276(E) 05/05/2020
GST annual return filing date for FY 2018-19 extended till 30.09.2020 Notification No. 41/2020–Central Tax/G.S.R. 275(E) 05/05/2020
CBIC extends validity of e-way bills till 31.05.2020 Notification No. 40/2020–Central Tax/G.S.R. 274(E) 05/05/2020
New GST registration post appointment of IRP/RP by 30.06.2020 Notification No. 39/2020–Central Tax/G.S.R. 273(E) 05/05/2020
GSTR 3B- Nil Return by SMS- Companies can file through EVC Notification No. 38/2020–Central Tax/G.S.R. 272(E) 05/05/2020

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