NEW DELHI, June 10: The Government has for the third time extended the validity of e-way bills generated on or before March 24 till June 30.
“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 30th day of June, 2020,” the Central Board of Indirect Taxes (CBIT) said in a notification.
CBIT had in April extended the validity of e-way bills generated on or before March 24 and having expiry between March 20 and April 15 till April 30.
Last month, it was further extended till May 31.
In another notification, the CBIT has granted time till June 30 for rejecting refunds where the time limit for issuance of order falls between March 20 and June 29, 2020.
“…In view of the spread of pandemic COVID-19…The Government, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, and where the time limit for issuance of order…Falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to 15 days after the receipt of reply to the notice from the registered person or the 30th day of June, 2020, whichever is later,” the CBIC said.
AMRG & Associates Senior Partner Rajat Mohan said “this will give ample time to tax officers for passing quality orders and grant suitable opportunity of being heard to the taxpayers”. (PTI)