Notification No. 40/2020 - State Tax, S. O. No. 60, Dated- 04th September, 2020

In exercise of the powers conferred by section 168A of the Jharkhand 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), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, No.35/2020- State Tax, dated the 17th August, 2020, published in the Gazette of Jharkhand, Extraordinary, vide number S. O. No. 52, dated the 17th August, 2020, namely:-

In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely: -

"Provided that where an e-way bill has been generated under rule 138 of the Jharkhand 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.".

By the order of the Governor of Jharkhand,

Vandana Dadel

Secretary, Commercial Taxes Department

Note: The principal notification was published in the Gazette of Jharkhand, Extraordinary, vide notification No. 35/2020-State Tax, dated the 17th August, 2020, published vide S. O. No. 52 dated the 17th August, 2020.