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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 40/2020 – Central Tax
New Delhi, the 5th May, 2020
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 Central Government, on
the recommendations of the Council, hereby makes the following amendment in the notification
of the Government of India in the Ministry of Finance (Department of Revenue), notification 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), the following proviso shall be inserted,
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 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.”.
[F. No. CBEC-20/06/04/2020-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) vide notification No. 35/2020-Central Tax, dated the 3rd April, 2020,
published vide number G.S.R. 235(E), dated the 3rd April, 2020.
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