Directorate of Commercial Taxes – Government of Rajasthan has issued Notification No. 6672 dated 30th March, 2021 to exempt the generation of e-waybill where the movement of goods commences and terminates within the state of Rajasthan without crossing the boundaries of the state for all goods of value not exceeding INR 1 lakh. However, for goods like tobacco and its type i.e chewing tobacco, cigarettes, khaini, bidi, pan masala such exemption from generation of e-way bill has not been provided.
Documents such as invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be shall be required to be carried even in respect of consignments exempted from generation of intra-state e-way bill.
This Notification shall come into effect from 1st day of April, 2021.
Source: Directorate of Commercial Taxes – Government of Rajasthan
