The 72-hour humanitarian truce in Gaza is seemingly over amid claims of fresh raids by both Israel and Palestinian militants.
Initial reports suggested at least 40 Palestinians had been killed by shelling in the southern town of Rafah.
A Gaza health ministry has since revised that figure saying the death toll now stands at 27 with 100 injured.
It comes as Israel claimed one of its soldiers had been captured by Palestinian militants.
An Israeli military spokesman told Reuters initial indications suggest it happened during an operation to decommission an infiltration tunnel.
Official sources have told media outlets in Jerusalem that Israel has informed the United Nations that the 72-hour break in the conflict is over accusing Gaza militants of “flagrantly” violating the truce.
The break in the conflict was seen as the most ambitious move yet to end more than three weeks of fighting.