Important Keyword: Notification No. 40/2020 – Central Tax, F. No. CBEC-20/06/04/2020-GST, Section 168A CGST Act 2017, Section 20 IGST Act 2017, Section 21 UTGST Act 2017, Notification No. 35/2020-Central Tax.

[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 5^th May, 2020

Notification No. 40/2020 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R…..(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 3^rd 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 3^rd 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 24^th day of March, 2020 and its period of validity expires during the period 20^th day of March, 2020 to the 15^th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31^st day of May, 2020.”.

(Pramod Kumar)
Director,
Government of India

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 3^rd April, 2020, published vide number G.S.R. 235(E), dated the 3^rd April, 2020.

Read More: Notification No. 43/2020 – Central Tax: Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.

Web Stories: Notification No. 43/2020 – Central Tax: Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.

Download Pdf: https://taxinformation.cbic.gov.in/