Issued under section 168A of the CGST Act, this notification extends the time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020 up to 30 June 2020. It also extends the validity of e-way bills expiring between 20 March 2020 and 15 April 2020 till 30 April 2020. Certain provisions are specifically excluded from this relaxation. The notification provides broad procedural relief during the pandemic.

Amendment:

Yes it has been amended through notification 91/2020, 65/2020, 47/2020, 40/2020,