The government has extended the validity of e-way bills till 30th April for those which were set to expire between 20th March and 15th April 2020 in order to provide big relief to industry grappling with issues of supplies and goods stuck in transit post lockdown .
The finance ministry has also deferred the application of 10% restriction for availing input tax credit for February to August, 2020 and rolling over the cumulative applicability to the month of September, 2020 to give the industry a seven-month window to ease out cash flows.
In addition to this , any time limit for the purpose of compliance of any action, which falls during the period from the 20th day of March, 2020 to 29th day of June 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of June, 2020.
Such compliance include completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal and filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record under the provisions of the stated Acts.
The details of the notification can be accessed here: notfctn-35-central-tax-english-2020.pdf