Notification No. 35/2020 – Central Tax Dated 21st March 2020CBIC Vide Notification No. 40/2020–Central Tax Dated 5th May, 2020 has made following changes in Notification No. 35/2020 – Central Tax Dated 21st March 2020
Insertion of proviso
“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.”
The Impact of above proviso is that validity of Eway-Bill shall be deemed to be extended till 31st May 2020 for all E-way Bill generated on or before 24th March, 2020 and its period of validity expires during period 20th March to 15th April 2020.
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Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.