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TMI BlogIntra-State movement of gold, precious stones, etc. and generation of e-way bills [ Rule 138F of CGST Rules ]X X X X Extracts X X X X X X X X Extracts X X X X ..... intra-State movement of goods specified against serial numbers 4 and 5 in the Annexure appended to rule 138(14), in accordance with of rule 138F(1) of the State or Union territory Goods and Services Tax Rules, and * Threshold Limit :- The consignment value of such goods exceeds the Rs. 2,00,000/- as may be notified by the Commissioner of State tax or Union territory tax, in consultation with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. No requirement of furnishing information in PART B of FORM GST EWB-01 [ Rule 138F(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 rule 138F(1) and afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. No E-way bill required to Generation for the movement of the goods [ Rule 138F(5) ] * Notwithstanding anything contained 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and * also includes the central tax, State tax or Union territory tax charged 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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