E-Way Bill system became mandatory w.e.f. 1st April, 2018 for all inter-State movement of goods. For intra-State movement of goods, e-way bill system is introduced in a phased manner throughout the country. Various State Governments have issued notifications and circulars and has prescribed the applicability of e-way bill for intra-state movement of goods.
The details are specified in the following table –
Sl. No. | State | Intra -State E- Way Bill Applicability | Notification/ Circulars | Source |
1 | Andhra Pradesh | 15th day of April, 2018 | Notification No. CCW/GST/74/2015 | Commercial Taxes Department- Government Of Andhra Pradesh |
2 | Arunachal Pradesh | 25th day of April, 2018 | Press Information Bureau | Press Information Bureau – Government of India |
3 | Assam | 16th day of May, 2018 | Notification No. 07/2018-GST | Commercial Taxes Department- Assam |
4 | Bihar | 20th day of April, 2018 | Notification No. S.O.180 | E-Gazette- Bihar |
5 | Chhattisgarh | 1st day of June ,2018 | Notification No. F-10/17/2018/CT/V (31) | Commercial Taxes Department- Chhattisgarh |
6 | Chandigarh | 25th day of May, 2018 | Notification No. 07/2018-UT | E-Gazette |
7 | Dadra and Nagar Haveli | 25th day of May, 2018 | Notification No. 08/2018-UT | E-Gazette |
8 | Daman & Diu | 25th day of May, 2018 | Notification No. 09/2018-UT | E-Gazette |
9 | Goa | 1st day of June,2018 | Notification No. CCT/26-2/2018-19/34 | Department of Finance- Government of Goa |
10 | Gujarat | 15th day of April, 2018 | Notification No. GSL/GST/RULE-138(14)/B.12 | Commercial Taxes Department- Gujarat |
11 | Haryana | 20th day of April, 2018 | Notification No. 49/ST-2 | Excise and Taxation Department- Government of Haryana
|
12 | Himachal Pradesh | 5th day of May,2018 | Notification No. 12-4/78-EXN-Tax-Part/14104 | Excise and Taxation Department- Government of Himachal Pradesh |
13 | Jharkhand | 20th day of April, 2018 | Notification No. 425 | Commercial Taxes Department- Government of Jharkhand |
14 | Karnataka | 1st day of April, 2018 | Notification No 8/2018 | Commercial Taxes Department- Karnataka |
15 | Kerala | 15th day of April, 2018 | Press Information Bureau | Press Information Bureau – Government of India |
16 | Madhya Pradesh | 25th day of April, 2018 | Notification No. F.A. 3-08/2018/1/ V (43) | Commercial Taxes Department- Government of Madhya Pradesh |
17 | Maharashtra | 25th day of May, 2018 | Notification No. 15D/2018-State Tax | Commercial Taxes Department- Government of Maharashtra |
18 | Meghalaya | 25th day of April, 2018 | Press Information Bureau | Press Information Bureau – Government of India |
19 | Nagaland | 30th day of April, 2018. | Notification No. 6/2018 | Department of Taxes – Government of Nagaland
|
20 | Odisha | 1st day of June, 2018
|
News and Updates section
(Notification still awaited) |
Commercial Taxes Department- Government of Odisha |
21 | Puducherry | 25th day of April, 2018 | Notification F. No. 3240/CTD/GST/2018/3 | Commercial Taxes Department- Government of Puducherry
|
22 | Punjab | 1st day of June, 2018 | Public Notice | Department of Excise and Customs – Government of Punjab |
23 | Rajasthan | 20th day of May, 2018 | F.17(131)ACCT/GST/2018/3544 | Commercial Taxes Department-Government of Rajasthan |
24 | Sikkim | 25th day of April, 2018 | Press Information Bureau | Press Information Bureau – Government of India |
25 | Telangana | 15th day of April, 2018 | Press Information Bureau | Press Information Bureau – Government of India
|
26 | Tripura | 20th day of April, 2018 | Notification No. F.1-11(91)-TAX/GST/2018 (Part-I) | Commercial Taxes Department- Government of Tripura |
27 | Uttar Pradesh | 15th day of April, 2018 | Notification No. 38/2018 | Commercial Taxes Department- Uttar Pradesh
|
28 | Uttarakhand | 20th day of April, 2018 | Notification No. 239 | Commercial Taxes Department- Government of Uttarakhand |
29 | West Bengal | 1st day of June, 2018 | Notification No.07/2018–C.T/GST | Directorate of Commercial Taxes – Government of West Bengal |
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