Notification No. 25/2019
Date: June 21, 2019
Subject: Extension of effective date for implementation of rule 138E (blocking of e-way bill).
Description:
This notification amends Notification No. 22/2019–CT by substituting the date “21 June 2019” with “21 August 2019”. It defers the enforcement of rule 138E, thereby providing additional time to taxpayers to regularise return filing and avoid e-way bill blockage.
Issued for amendment of: Notification No. 22/2019–Central Tax.
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