The CBIC has issued Notification no. 40/2020 – Central Tax dated 5th May, 2020 which states that the E- Way Bills which were generated on or before 24th March, 2020 under rule 138 of the Central Goods and Services Tax Rules, 2017 and their period of validity has expired between 20th March, 2020 to 15th April, 2020, then the period of validity of such E-Way bills will be deemed to have been extended till 31st May, 2020.
The above mentioned notification came an amendment to the Notification no. 35/2020 – Central Tax dated 3rd April, 2020 where the period of validity of E-Way bills was extended till 30th April, 2020 due to Covid-19 Pandemic.
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