This is for the third time when the government has extended the validity of e-way bills generated on or before March 24 till June 30.
The Central Board of Indirect Taxes (CBIC) said during a notification 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 an e-way bill has been extended till the 30th day of June 2020 which is 30 June 2020.
Earlier in the month of April, the Central Board of Indirect Taxes 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.
Further, the validity of E-way bills generated on or before March 24 till June 30 was extended till May 31, last month.
At present, the CBIC has granted time till June 30 for rejecting refunds where the time limit for issuance of the order falls between March 20 and June 29, 2020, it informed in another notification.
CBIC further said, “due to this widespread of the COVID-19 outbreak, the current govt, with the recommendations of the Council, notifies that in cases where a notice has been issued for rejection of refund claim, and where the deadline for issuance of order…falls during the amount 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 the reply to the notice from the registered person or the 30th day of June 2020 or whichever is later.”
“This will give ample time to the tax officers for passing quality orders and grant suitable opportunity,” AMRG & Associates Senior Partner Rajat Mohan added.