Notification under Section 168A of Delhi Goods and Services Tax Act, 2017 (03 of 2017) (dated – 20.07.2021) – Govt. of Delhi

• 22nd, July 2021
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Notification under Section 168A of Delhi Goods and Services Tax Act, 2017 (03 of 2017) (dated – 20.07.2021) – Govt. of Delhi

• 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 Delhi 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.”.
• This notification shall be deemed to have come into force with effect from 5th day of May, 2020.