E-Way bill for Intra-State Movment of All Goods - GSL/GST/RULE-138(14)/B.19 - Gujarat SGST

NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 19th September, 2018. (Under section 68 of the Gujarat Goods and Services Tax Act, 2017) No.GSL/GST/RULE-138(14)/B.19 1. In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, in supercession of the Notification No.GSL/GST/RULE-138(14)/B.12 dated the 11th April, 2018, the Commissioner of State Tax, after consultation with Chief Commissiner of Central Tax, Ahmedabad, hereby notifies 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) (2) (3) (4) 1 Intra-city movement All Goods Any value 2 Intra-state movement of goods described in column (3) transported for the purpose of job work Hank, Yarn, Fabric and Graments Any value 2. Now therefore, 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 shall apply mutatis mutandis for the intra-state movment in the State. 3. 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. 4. Explanation : For the purpose of this notification, the word city shall be the city as notified by the Government under the Gujarat Municipalities Act, 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949 and shall include Village as notified under the Bombay Land Revnue Code , 1879 and the word intra-city shall be construed accordingly. 5. This notification shall come into force from the 1st day of October, 2018. (Ajay Jain) Chief Commissioner Central Tax, Gujarat State, Ahmedabad ( P D Vaghela) Commissioner of State Tax, Gujarat State, Ahmedabad