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Amendment in Notification No. 117/2020/TAXES, dated 30th September, 2020 - S. R. O. No. 643/2020 - Kerala SGSTExtract GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.123/2020/TAXES Dated, Thiruvananthapuram, 6th October, 2020 20th Kanni, 1196 S. R. O. No. 643/2020 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax (Second Amendment) Ordinance, 2020 (49 of 2020), (hereafter in this notification referred to as the said Ordinance), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following amendment in the notification issued under G.O. (P) No.117/2020/TAXES, dated 30th September, 2020 and published as S.R.O. No.631/2020 in the Kerala Gazette Extraordinary No. 2243 dated 30th September, 2020, 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 Kerala 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 on the 5th day of May, 2020. By order of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to extend the validity of e-way bills till 31st day of May, 2020 for those e-way bills which expire during the period from 20th day of March, 2020 to 15th day of April, 2020 and generated till 24 th day of March, 2020. The notification is intended to achieve the above object.
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