Seeks to make second amendment to the notification No. 431-F.T. dated 31.03.2021 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, 2020. - 434-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 434-F.T. Dated, Howrah, the 31st day of March, 2021 ( Corresponding Central Notification No. 47/2020-Central Tax ) In exercise of the powers conferred by section 168A of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendment in this Department notification No. 431-F.T., dated the 31st March, 2021, published in the Kolkata Gazette, Extraordinary, Part I: Amendment 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 West Bengal 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 30st day of June, 2020. . 2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2020. By Order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Secretary to the Government of West Bengal