- Rule 138 of the CGST Rules, 2017 prescribes the law relating to generation and use of e-way
- In exercise of the powers conferred by the newly inserted section 168A of the Central Goods and Services Tax Act, 2017 vide the Ordinance, 2020, the Central Board of Indirect Taxes and Customs has issued Notification No. 35/2020 – Central Tax dated 3.4.2020.
- As per this notification, in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations of the Council , has notified that –
- Under section 168A of the Central Goods and Services Tax Act, 2017;
- Under section 20 of the Integrated Goods and Services Tax Act, 2017;
- Under section 21 of Union Territory Goods and Services Tax Act, 2017
where an *e-way bill* has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.
- Therefore, the extension of deemed validity has been allowed in respect of e-way bills generated before 20.3.2020 and the validity of which expires during 20.3.2020 to 15.4.2020.
- Further, the extension of such deemed validity has been allowed up to 30.4.2020.
6. This extension is effective w.e.f 20.3.2020.