Impact of lockdown on e way bills

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Impact of lockdown on e way bills

Due to nationwide lockdown, the movement of vehicles carrying non-essential goods had come to halt. This led to the expiry of e waybills which were generated before the lockdown was announced (25th March 2020). As there was a restriction on movement, goods could not reach the destination within the validity period of e waybills. Transporters had to extend the e way bill repeatedly until a CGST Notification no 35 dated 3rd April 2020 was issued which stated that the e waybills which were issued before the lockdown shall be deemed to be valid up to 30th April 2020.

The government had to extend the lockdown multiple times in order to contain the spread of Corona Virus. Though the movement of non-essential goods was permitted by Government post 30th April 2020, some vehicles could not reach the destination due to closure of state borders, non-operational factories & godowns (destination), fear in the minds of the driver of being infected and various other reasons.

Considering the hardships faced by businesses and transporters, the Government had to further extend the deemed validity period of e waybills which were generated before 25th March 2020 twice. The e waybills which are generated for essential as well as non-essential goods shall have to abide by the regular generation and validity of e waybills.

Notifications issued by CBIC for extension of the validity period of e waybills

Government has issued three notification so far for relaxing the provision relating to the validity of the e waybills which were generated on or before 24th March 2020 and whose validity has expired on or after 20th March 2020 shall be deemed to be

Note: The relaxation & extension in the validity period is allowed only for e waybills which were generated on or before 24th March 2020. 

Note: The relaxation & extension in the validity period has been granted only for such e waybills which expired on or after 20th March 2020.  



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About CA Ankita Khetan 163 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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