NOTIFICATION NO-47/2020- Central Tax ,dt. 09-06-2020 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.

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

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 47/2020 – Central Tax

New Delhi, the 09th June, 2020

G.S.R…..(E).– In exercise of the powers conferred by section 168A of the Central Goods andServices 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), andsection 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), theGovernment, 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 theGazette 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 followingproviso shall be substituted, namely: –

“Provided that where an e-way bill has been generated under rule 138 of the Central Goods andServices Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity hasexpired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemedto 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

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 numberG.S.R. 235(E), dated the 3rd April, 2020 and was last amend No. 40/2020 –Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary videnumber G.S.R. 274(E), dated the 5th May, 2020

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