The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) No. 35/2020-Central Tax, dated the 3rd April, 2020 vide number
G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 40/2020 – Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary vide number G.S.R. 274(E), dated the 5th May, 2020.
Central Board of Indirect Taxes and Customs Notification No. 47/2020 – Central Tax
New Delhi, the 09th June, 2020
In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be substituted, 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 whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30st day of June, 2020.”.
2. This notification shall come into force with effect from the 31st day of May, 2020.
[F.No CBEC-20/06/03/2020-GST]
(Pramod Kumar)
Director, Government of India