In exercise of the powers conferred by section 168A of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Governor, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Himachal Pradesh No.35/2020-State Tax, dated the 23rd June, 2020 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-4/2020 dated 24th June, 2020.

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

"Provided that where an e-way bill has been generated under rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017 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.".

By Order

Jagdish Chander Sharma,

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note:- The principal Notification No. 35/2020-State Tax dated 23rd June, 2020 was published in the Gazette of Himachal Pradesh, vide Notification no. EXN-F(10)-4/2020 dated 24th June, 2020.