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.
The extension also applies to completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by any authority, commission or tribunal, under the provisions of the GST, IGST and UTGST Acts. The extension is also applied on filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record. The Board had issued similar guidelines in the past to ease compliance for industry and tax authorities.
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