In a circular issued on Friday, the Central Board of Indirect Taxes and Customs (CBIC) has clarified that the e-way bill will not be expired during the 21-day lockdown period announced by the Government in order to avoid the spread of COVID-19.
As per the circular, the validity of the e-way bill would be expired on 30th June 2020.
“In terms of notification No. 35/2020- Central Tax, dated 03.04.2020, Issued under the provisions of 168A of the CGST Act, where the validity of an e-way bill generated under rule 138 of the CGST Rules expires during the period 20th day of March 2020 to 15th day of April 2020, the validity period of such e-way bill has been extended till the 30th day of April 2020.”
The CBIC Circular also clarifies the doubts over various other measures announced by the Government for providing relief to the taxpayers in view of the spread of the Novel Corona Virus.
It was further clarified that vide notification No. 35/2020- Central Tax, dated 03.04.2020, issued under the provisions of 168A of the CGST Act, except for few provisions covered in the exclusion clause, any time limit for completion or compliance of any action which falls during the period from the 20th day of March 2020 to the 29th day of June 2020, and where completion or compliance of such action has not been made within such time, has been extended to 30th day of June 2020.Subscribe Taxscan AdFree to view the Judgment