Amendment in Notification No. 35/2020- State Tax, dated the 24th March, 2021 - 40/2020–State Tax - Delhi SGST

FINANCE (EXPENDITURE-IV) DEPARTMENT NOTIFICATION Delhi, the 20th July, 2021 No. 40/2020 State Tax No. F. 3(104)/Fin.(Exp-IV)/2021-22/DS-IV/581 .-In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 35/2020- State Tax, dated the 24th March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3(84)/Fin (Exp-IV)/2021-22/DS-IV/288, dated the 24th March, 2021, namely:- In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely: - Provided that where an e-way bill has been generated under rule 138 of the Delhi Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020. . 2. This notification shall be deemed to have come into force with effect from 5th day of May, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal notification No. 35/2020- State Tax, dated the 24th March, 2021 was published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3 (84)/Fin (Exp-IV)/2020-21/DS-IV/288, dated the 24th March, 2021.