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[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 09
th
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 3
rd
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 3
rd
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 24
th
day of March, 2020 and whose validity has
expired on or after the 20
th
March, 2020, the validity period of such e-way bill shall be deemed
to have been extended till the 30
st
day of June, 2020.”.
2. This notification shall come into force with effect from the 31
st
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 3
rd
April, 2020 vide number
G.S.R. 235(E), dated the 3
rd
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 5
th
May, 2020.
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