In exercise of the powers conferred by section 168A of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the said Act) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, hereby makes the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.41/P.A.5/2017/S.168A/2017 dated the 22nd March, 2021, published in the Gazette of Punjab, dated the 9th April, 2021, namely:-

AMENDMENT

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 Punjab 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.".

2. This notification shall be deemed to have come into force on and with effect from the 5th May, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.