Notification No. 47/2020 – Central Tax: Seeks to amend Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.

Important Keyword: Section 168A CGST Act 2017, Section 20 IGST Act 2017, Section 21 UTGST Act 2017, Notification No. 47/2020 – Central Tax, Notification No. 40/2020 – Central Tax, Notification No. 35/2020-Central Tax, Notification No. 47/2020 – Central Tax, F. No CBEC-20/06/03/2020-GST.

[F. No CBEC-20/06/03/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 09th June, 2020

Notification No. 47/2020 – 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 Government, on the recommendations of the Council,

Hereby makes the following further 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), 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 24^th day of March, 2020 and whose validity has expired on or after the 20^th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30^st day of June, 2020.”.

2.  This notification shall come into force with effect from 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) No. 35/2020-Central Tax, dated the 3^rd April, 2020 vide number G.S.R. 235(E), dated the 3^rd 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 5^th May, 2020.

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Web Stories: Notification No. 49/2020 – Central Tax: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

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