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, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Jharkhand Government, Commercial Taxes Department No.35/2020- State Tax, dated the 17th August, 2020, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 52, dated the 17th August, 2020, namely:-

In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be substituted, 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 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 30st day of June, 2020.".

2. This noti fication shall be deemed to be effective from 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, No. 35/2020-State Tax, dated the 17th August, 2020 vide S.O. No. 52, dated the 17th August, 2020 and was last amended by notification No. 40/2020 - State Tax, dated the 04th September, 2020, published in the Gazette of Jharkhand, Extraordinary vide S. O. No. 60, dated the 04th September, 2020.