CBIC earlier
vide Notification no. 35/2020 dated 3rd April, 2020 extended the period of
validity till 30th April, 2020 for e-way bill validity expires during the
period 20th day of March, 2020 to 15th day of April, 2020. Now CBIC vide Notification No. 40/2020-Central Tax, dated 5th May, 2020, provided that where an e-way
bill has been generated 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. Notification No. 40/2020-Central Tax, 5th May, 2020.
A registered
person registered under the provisions of the Companies Act, 2013 (18 of 2013)
shall, during the period from the 21st day of April, 2020 to the 30th day of
June, 2020, also be allowed to furnish the return under section 39 in FORM
GSTR3B verified through electronic verification code (EVC). A registered
person who is required to furnish a Nil return under section 39 in FORM GSTR-3B
for a tax period, any reference to electronic furnishing shall include
furnishing of the said return through a short messaging service using the
registered mobile number and the said return shall be verified by a registered
mobile number based One Time Password facility. Notification No.38/2020-Central Tax, 5th May. 2020.
