No E-Way Bill required in case of Intra-State movement of goods in West Bengal

Apr 04, 2018 | by Avantis RegTech Legal Research Team

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The Chief Commissioner of State Tax, West Bengal  had appointed April 1, 2018 as the date from which the provisions of Rules 138 [other than sub-rule (7)], 138A, 138B, 138C and 138D shall come into force vide Notification No. 356-F.T.[15/2018-State Tax] dated March 23, 2018.

Now, the Chief Commissioner of State Tax, West Bengal, and in supersession of Notification No. 03/2018-C.T./GST dated January 25, 2018, has notified that irrespective of the value of the consignment no e-way bill under Rule 138 shall be required to be generated where the movement of goods commences and terminates within the State of West Bengal (that is, intra-State movement) till May 31, 2018.

Provisions of Rule 138 of the said rules related to furnishing of information prior to commencement of intra-State movement of goods and generation of e-way bill for such movement of goods will apply on and from June 1, 2018.

This notification shall come into force with effect from April 1, 2018.

[Notification No. 07/2018–C.T./GST]




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