CGST Notification No. 47/2020 Dt. 09/06/2020
Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.
Related Rules and Sections
Here are some related GST Rules and Section of CGST Notification No. 47/2020 Dt. 09/06/2020.
- CGST Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill [Updated 2019]
- CGST Section 168 – Power to Issue Instructions or Directions [Updated 2019]
- IGST Section 20 – Application of Provisions of Central Goods and Services Tax Act [Updated 2019]
- UTGST Section 21 – Applications of Provisions of Central Goods and Services Tax Act [Updated 2019]
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Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.