EXTENSION
OF E-WAY BILL VALIDITY TIME DURING COVID-19 PANDAMIC IN INDIA UPTO 30.6.2020
The Goods and Services Tax Act, 2017 came into force with
effect from 1.7.2017 in India.
The Generation of E-way bills for the movement of goods
from one place to another has been introduced.
In the GST regime, instead of bill of
sale or delivery note or way bills, a new document called Electronic Way Bill
i.e. e-Way Bill is prescribed which is to be generated online in the GST e-Way
Bill Portal for movement of goods from one place to another and such e-Way Bill
came into force with effect from 1st February 2018 for
inter-State transactions and for the transactions within the State at a later
dates as prescribed by the respective State Governments.
The taxpayers were dispatching goods
with e-way bills from that time.
In view of
the spread of pandemic COVID-19 across many countries of the world including
India, the Government, on the recommendations of the Council, has notified that
where an e-way bill has been generated under rule 138 of the Central Goods and
Services Tax Rules, 2017 and its period of validity expires during the period
20th day of March, 2020 to 15th day of April, 2020, the validity period of such
e-way bill shall be deemed to have been extended till the 30th day of April,
2020.
Still there are some difficulties in movement of
goods from one place to another due to corona virus lockdown and hence the
Central Government has extended the validity of e-way bill stating 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 30th
day of June, 2020.”.
The Central Government has extended the validity of
e-way bill upto 30.6.2020 only and there is no restriction for movement of
goods vehicles in June 2020 and hence the taxpayers must take delivery of goods
already dispatched within the stipulated time to avoid penalties as per Goods
and Services Tax Act, 2017.
The relevant notifications were given below for ready
reference:
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of Indirect
Taxes and Customs
Notification No.
35/2020 – Central Tax
New Delhi, the 3rd April, 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), in view of the
spread of pandemic COVID-19 across many countries of the world including India, the
Government, on the recommendations of the Council,
hereby notifies,
as under,-
(i) where, any time limit for completion or compliance of any action, by any authority or by
any
person, has been specified in, or prescribed or notified under the said Act, 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,
then, the time limit
for completion or compliance of
such action,
shall be extended
upto the 30th day of June,
2020, including
for the purposes
of--
(a) completion of any proceeding or passing of any order or issuance of any notice,
intimation, notification,
sanction or approval or such other action, by whatever name
called, by
any authority, commission or tribunal, by whatever name called, under the
provisions of the Acts
stated above; or
(b) filing of any appeal, reply or
application or furnishing of
any report, document, return,
statement or such other record, by whatever name called, under the provisions of the
Acts stated above;
but, such extension of time shall not be applicable for the compliances of the provisions of the said Act,
as mentioned below -
(a) Chapter IV;
(b) sub-section (3)
of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129; (c) section 39, except sub-section (3),
(4)
and (5);
(d) section
68, in so far as e-way bill
is concerned;
and
(e) rules
made under the provisions specified at
clause (a) to (d) above;
(ii) where an e-way bill has been generated under rule 138 of the Central Goods and Services
Tax
Rules, 2017 and its period of validity expires during the period 20th day of March, 2020
to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been
extended till the 30th day of April,
2020.
2. This notification shall come
into force with effect from the 20th day of March, 2020. [F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director,
Government
of India
[To be published
in the Gazette
of India,
Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of
Finance (Department of
Revenue)
Central Board of Indirect Taxes and Customs
Notification No.
47/2020 – Central Tax
New Delhi, the 09th June, 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
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.