Important Keyword: Notification No. 47/2020 – Central Tax, e-way bill extension June 2020, CBIC Notification 47/2020, CGST Section 168A, COVID-19 GST relief 2020, Rule 138 e-way bill validity, GST lockdown relief measures, Finodha GST compliance, E-way bill extension India, Notification 40/2020 amendment, GST transport compliance.
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[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: 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 No. 47/2020 – Central Tax
[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 3rd 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 3rd 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 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.
(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 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.
📚 Frequently Asked Questions (FAQs): Notification No. 47/2020 – Central Tax
Q1: What is Notification No. 47/2020 – Central Tax about?
Answer:
Notification No. 47/2020 – Central Tax extends the validity of e-way bills that were generated on or before 24th March 2020, but expired on or after 20th March 2020, till 30th June 2020.
This provided relief to businesses whose goods were in transit during the lockdown period.
Q2: Why was this extension necessary?
Answer:
Due to the nationwide lockdown (imposed from 25 March 2020), many transporters and businesses faced disruptions.
Goods couldn’t reach destinations before e-way bills expired.
This extension prevented penal action under Rule 138 of the CGST Rules, 2017 for expired e-way bills.
Q3: What is the legal authority for issuing this notification?
Answer:
The notification was issued under Section 168A of the CGST Act, which empowers the government to extend due dates and time limits in exceptional circumstances such as a pandemic or natural calamity.
Q4: Which earlier notifications were amended by this one?
Answer:
It amends Notification No. 40/2020 – Central Tax dated 5th May 2020, which initially extended certain compliance deadlines.
The new notification specifically focuses on the validity of e-way bills.
Q5: What is the key amendment made by Notification No. 47/2020 – Central Tax?
Answer:
The proviso under Clause (ii) of Notification No. 35/2020 was replaced.
The new proviso reads:
“Where an e-way bill has been generated under Rule 138 of the CGST 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 of such e-way bill shall be deemed to have been extended till the 30th day of June, 2020.”
Q6: Which section of the CGST Act governs e-way bills?
Answer:
The e-way bill mechanism is prescribed under Rule 138 of the CGST Rules, 2017, read with Section 68 of the CGST Act, which mandates carrying an e-way bill for movement of goods exceeding ₹50,000 in value.
📘 To ensure compliance, explore Finodha GST Compliance Services.
Q7: What is an e-way bill?
Answer:
An e-way bill is an electronic document generated on the GST portal for the movement of goods worth more than ₹50,000.
It ensures tax transparency and prevents evasion by tracking goods in transit.
Q8: How long is an e-way bill normally valid?
Answer:
Up to 100 km: 1 day of validity
Every additional 100 km: +1 extra day
However, under Notification No. 47/2020, the government temporarily extended this validity until 30 June 2020 for older bills.
Q9: Who benefits from this notification?
Answer:
✅ Transporters – Avoided penalties due to expired e-way bills during lockdown.
✅ Suppliers & Manufacturers – Ensured goods could still reach buyers post-lockdown.
✅ Businesses – Maintained compliance without reissuing new e-way bills.
Q10: What happens if an e-way bill expires normally?
Answer:
Under Rule 138(10), once an e-way bill expires, goods cannot move further.
If found moving with an expired bill, authorities may detain the vehicle under Section 129 of the CGST Act.
This notification prevented such situations during the lockdown.
Q11: How can taxpayers verify the validity of their e-way bills?
Answer:
They can log in to the GST e-way bill portal → E-Way Bill → Track E-Way Bill Status → Enter EWB number.
For compliance and e-way bill renewal support, visit Finodha GST Return Filing.
Q12: What is the effective date of this notification?
Answer:
The notification came into effect retrospectively from 31st May 2020, as specified in paragraph 2 of the order.
Q13: Which acts are read together in this notification?
Answer:
The notification references three acts:
Central Goods and Services Tax Act, 2017 (Section 168A)
Integrated Goods and Services Tax Act, 2017 (Section 20)
Union Territory Goods and Services Tax Act, 2017 (Section 21)
This ensures uniform application across India, including UTs.
Q14: Who issued and signed Notification No. 47/2020 – Central Tax?
Answer:
It was issued by the Ministry of Finance (Department of Revenue) and signed by Shri Pramod Kumar, Director, Government of India, under File No. CBEC-20/06/03/2020-GST.
Q15: How does this notification help businesses remain compliant?
Answer:
This notification prevents:
Penalties under Section 129 (movement without valid e-way bill)
Operational delays in logistics
Re-generation of bills for already dispatched goods
It ensured a smooth transition as businesses resumed operations post-lockdown.
🏁 Conclusion
Notification No. 47/2020 – Central Tax was a timely relief measure during India’s COVID-19 lockdown.
It extended e-way bill validity for goods that couldn’t be transported on time due to movement restrictions, ensuring no disruption in supply chains and legal compliance.
💡 Pro Tip:
Never miss compliance updates again! Stay on track with Finodha GST Compliance Services and file your returns easily via Finodha GST Return Filing.
Download PDF: Notification No. 47/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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