Seeks to amend Notification No. 40/2020 – State Tax dated 07.05.2020 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. - 47/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 12th June, 2020. Notification No. 47/2020-State Tax No.(GHN-51)GST-2020/S.168A(4)TH:- In exercise of the powers conferred by section 168A of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Gujarat, Finance Department No. (GHN-37) GST-2020/S.168A (1)-TH dated the 9th April, 2020, Notification No. 35/2020-State Tax, namely:- In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be substituted, namely:- Provided that where an e-way bill has been generated under rule 138 of the Gujarat Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of June, 2020. . 2. This notification shall come into force with effect from the 31st day of May, 2020. By order and in the name of Governor of Gujarat, Samir Joshi Under Secretary to Government