In exercise of the powers conferred by section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (hereafter referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Act no. 13 of 2017) and section 21 of Union Territory Goods and Services Tax Act, 2017 (ACT no.14 of 2017), the Governor, on the recommendations of the Council, hereby makes the following further amendment in the notification no.-445/XI-2-9(47)/17-U.P.Act-l-2017-Order-(118)-2020 Dated:May 11, 2020, namely:-

In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be substituted, namely: -

"Provided that where an e-way bill has been generated under rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30st day of June, 2020."

2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2020.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv