NOTIFICATION
By the Commissioner of State Tax
Gujarat State, Ahmedabad
Dated the 19th September, 2018.
(Under section 68 of the Gujarat Goods and Services Tax Act, 2017)
No. GSL/GST/RULE-138(14)/B.19
1. In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, in supercession of the Notification No.GSL/GST/RULE-138(14)/B.12 dated the 11th April, 2018, the Commissioner of State Tax, after consultation with Chief Commissiner of Central Tax, Ahmedabad, hereby notifies that no E-Way Bill is required to be generated for the movement of the goods as mentioned in the Table below :
| Sr. No. |
Area and purpose |
Description of
Goods |
Consignment Value of Goods |
(1) |
(2) |
(3) |
(4) |
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 Graments |
Any value |
2. Now therefore, E-way bill is required to be generated in case of intra-state movement of all goods other than referred to at Sr.No 1 and 2 in the Table above. However, all the provisions and the procedures laid down in rules 138, 138A, 138B, 138C and 138D shall apply mutatis mutandis for the intra-state movment in the State.
3. 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.
4. Explanation :
For the purpose of this notification, the word “city” shall be the city as notified by the Government under the Gujarat Municipalities Act, 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949 and shall include Village as notified under the Bombay Land Revnue Code , 1879 and the word “intra-city” shall be construed accordingly.
5. This notification shall come into force from the 1st day of October, 2018. |