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GST Update on extension of validity of E-way Bills 33/2020-21

GST Update on extension of validity of E-way Bills 33/2020-21

 

 The lockdown has been extended for the third time till 17.05.2020 after analysing the pandemic situation in the country. However, the extension of lockdown entails further extensions to be granted for various compliances as well.  The government is also active in issuing notifications from time to time to extend the dates for various compliances. In this update we shall be discussing the notifications issued to extend the validity of E-Way Bills.

The first extension in the validity of e-way bills was provided vide Notification No. 35/2020-Central tax dated 03.04.2020 which stated as follows:-

“(ii) where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.” 

Thereafter, as the lockdown was further extended, another Notification No. 40/2020-Central Tax was issued further extending the validity of e-way bill. It is pertinent to mention that a proviso has been inserted after the clause (ii), which reads as follows:-

“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 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.”

A careful reading of the above clauses states that in the first clause there is no mention of the date of generation of E-way bill. It only states that if the validity expires during the period 20th march to 15th April then the said e-way bill shall be deemed to be extended till 30th April, 2020.

However, the proviso inserted by way of notification No. 40/2020 grants extension of validity of e-way bills generated on or before 24.03.2020 to 30.05.2020.  It is also worth mentioning that since extension has been provided by way of insertion of the proviso, both the provisions exist as on date.

Let us understand the applicability of extension in different situations with the help of  following examples:-

S.No.

E way bill generated on

Validity expires on

Deemed date of extension of validity

1.

19.03.2020

25.03.2020

31.05.2020

2.

15.03.2020

19.03.2020

No deemed extension of validity

3.

26.03.2020

10.04.2020

30.04.2020

4.

23.03.2020

10.04.2020

31.05.2020

 

In the above examples stated we shall bring your attention to the third example which has been highlighted for your easy reference. So if the E-way bill has been generated after 24.03.2020 and the validity expires during the period 20.03.2020 to 15.04.2020 then the validity is deemed to be 30.04.2020 itself and is not extended to 31.05.2020.

Though the government might have the intention to extend the deemed date of validity for all the E way bills to 31.05.2020 but in our opinion, the language of the newly inserted proviso does not suggest so. Therefore, taxpayers need to be vigilant as regards the validity period of the e-way bills generated by them during the present lockdown situation.

 

This is solely for educational purpose.

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