EXTENSION OF THE VALIDITY OF e-WAY BILLS TILL 31.05.2020 FOR THOSE e-WAY BILLS WHICH EXPIRE DURING THE PERIOD FROM 20.03.2020 TO 15.04.2020 AND GENERATED TILL 24.03.2020 - G.O.Ms.No.285 - Andhra Pradesh SGST

REVENUE DEPARTMENT (COMMERCIAL TAXES-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 - EXTENSION OF THE VALIDITY OF e-WAY BILLS TILL 31.05.2020 FOR THOSE e-WAY BILLS WHICH EXPIRE DURING THE PERIOD FROM 20.03.2020 TO 15.04.2020 AND GENERATED TILL 24.03.2020. [ G.O.Ms.No.285, Revenue (Commercial Taxes-II), 29th September, 2020 .] NOTIFICATION In exercise of the powers conferred by section 168A of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 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 Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendment to the notification issued in the G.O.MS. No.264, Revenue (Commercial Taxes-Il) Department, dated. 11.09.2020. 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 Andhra Pradesh 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. Dr. RAJAT BHARGAVA, Special Chief Secretary to Government.