Notification No. 40/2020
Date: May 5, 2020
Subject: Extension of validity of e-way bills expired during COVID-19 lockdown.
Description:
This notification amends Notification No. 35/2020–Central Tax to deem e-way bills generated on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, as valid up to 31 May 2020. The relief was granted under section 168A. It facilitated uninterrupted movement of goods during lockdown.
Amendment:
This notification amends notification No. 35/2020