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Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 47/2020 – Central Tax
New Delhi, 09th June, 2020
25 Jyaishtha, 1942 (SAKA)
G.S.R.....(E).– In exercise of the powers conferred by section 168A of the Central Goods and
Services Tax Act, 2017 (12 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
Government, on the recommendations of the Council, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E),
dated the 3rd April, 2020, 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 Central 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 come into force with effect from the 31st day of May, 2020.
[F.No CBEC-20/06/03/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) No. 35/2020-Central Tax, dated the 3rd April, 2020 vide number
G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 40/2020 –
Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary vide
number G.S.R. 274(E), dated the 5th May, 2020.
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