TMI BlogInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereofX X X X Extracts X X X X X X X X Extracts X X X X ..... r of State tax or Union territory tax mandates furnishing of information regarding intra-State movement of goods specified against serial numbers 4 and 5 in the Annexure appended to sub-rule (14) of rule 138, in accordance with sub-rule (1) of rule 138F of the State or Union territory Goods and Services Tax Rules, and (b) the consignment value of such goods exceeds such amount, not below rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. (2) The information as specified in PART B of FORM GST EWB-01 shall not be required to be furnished in respect of movement of goods referred to in the sub-rule (1) and after furnishing information in Part-A of FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in this rule, no e-way bill is required to be generated- (a) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (b) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. ] ***************** NOTES:- 1. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management ..... X X X X Extracts X X X X X X X X Extracts X X X X
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