Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 94 /2020 – Central Tax
New Delhi, the 22nd December, 2020
G.S.R……(E). – In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services Tax
Rules, 2017, namely: –
1. Short title and commencement. – (1) These rules may be called the Central Goods and
Services Tax (Fourteenth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),
in rule 8, for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall be
substituted, namely: –
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Amendment in Rule 138(10)
E Way Bill Validity Period has been reduced to half. Instead of the earlier limit of 100 Kms. per day, trucks will now have to cover 200 kms. in a day. This will mean more monitoring at the hands of owners to make sure they are compliant at every stage.
| SN | Distance | Validity Period |
| 1. | Upto 200 km. | One day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship. |
| 2. | For every 200 km. or part thereof thereafter | One additional day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship. |