Gujarat Government notifies requirement of E-way Bill for intra-state movement of all goods

Oct 01, 2018 | by Avantis RegTech Legal Research Team


The State Government of Gujarat, on September 19, 2018 and in supercession of the Notification No.GSL/GST/RULE-138(14)/B.12 dated April 11, 2018, has published a notification regarding E-way bill under Section 68 of the Gujarat Goods and Services Tax Act, 2017.

The Commissioner of State Tax, Gujarat has notified that no E-Way Bill is required to be generated for the movement of the goods as mentioned in the Table below :

Sr. No.

Area and purpose

Description of Goods

Consignment value of Goods

1

Intra-city movement

All Goods

Any value

2

Intra-state movement of goods described in the next column transported for the purpose of job work

Hank, Yarn, Fabric and Garments

Any value

 

E-way bill is required to be generated in case of intra-state movement of all goods other than referred to at Sr.No. 1 and 2 in the Table above. However, all the provisions and the procedures laid down in Rules 138, 138A, 138B, 138C and 138D of the Gujarat Goods and Services Rules, 2017, shall apply mutatis mutandis for the intra-state movement in the State.   

Further, when the person-in-charge of the conveyance is exempted from carrying the E-Way Bill, he will be required to carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be.   

 The notification shall come into force from October 1, 2018.

[No.GSL/GST/RULE-138(14)/B.19]

URL: https://commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/E-Way%20bill%20for%20Intra-State%20Movment%20of%20All%20Goods.pdf


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