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Validity of e-way bills extended till November 30

The Central Board of Indirect taxes and Customs (CBIC) extended the validity of e-way bills till November 30, while extending the due date for certain compliances under customs, central excise and service tax laws till the same date.
|| Manikya Dheeren

“for the words, figures and letters 29th day of June 2020, the words, figures and letters “30th day of August 2020” shall be substituted; and for the words, figures and letters “30th day of June 2020”, the words, figures, and letters “31st day of August 2020” shall be substituted,” the Board said in one of the notifications, referring to an earlier notification dated June 9.

Separately, the Board also extended the due date of compliance related to assessment procedures, notices, orders, filing of appeals and replies among others, for authorities and tribunals – falling between March 20, and June 29, to June 30 – till August 31.

G.S.R. 235(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 up to 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.

The extension is valid for e-way bills issued pre-lockdown, the validity of which was subsequently extended several times since the lockdown began in March-end and even after the lockdown was lifted towards the end of May. Easing the validity limit of e-way bills – document needed for transportation of goods of over Rs 50,000 in value – will help industry that is facing labour as well as transportation issues, as several states have imposed mini-lockdowns or weekend-lockdowns to control the spread of Covid 19 pandemic.

“Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 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 up to the 30th day of November, 2020,” the Board said in a notification on Tuesday.

The board amended clause (i) of Notification 35/2020-Central Tax which says, “Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March 2020 to the 29th day of November 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 up to the 30th day of November 2020.”

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