E-Way Bill is not required for intra State movement of certain goods under GST within the State of Gujarat

Commercial Tax Department – Government of Gujarat has issued Notification No. GSL/GST/RULE-138(14)/B.19 dated 19th September, 2018 to notify that no e-way bill shall be required to be generated, for the movement of the goods within the state of Gujarat as mentioned in the table below:

Sl 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 column (3) transported for the purpose of job work Hank, Yarn, Fabric and Garments Any Value

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.E-way bill is required to be generated in case of intra-state movement of all goods other than referred to at Serial No 1 and 2 in the Table above.

This Notification come into effect from 1st day of October, 2018.

Source : Commercial Tax Department – Government of Gujarat

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