Gujarat E-Way Bill Notification

Electronic way bill most popularly known as an

e-way bill has now been introduced nation-wide for both inter-state movements of goods and intra-state movements of goods. E-way bill has gone through many amendments and exemptions. Present article highlights the latest exemption provided to the state of Gujarat. Notification no. GSL/GST/RULE-138 (14)/B.19 dated 19th September, 2018, effective from 1st October, 2018, issued by the Commissioner of State Tax, Ahmedabad, has superseded earlier notification no. GSL/GST/RULE-138 (14)/B.12 dated 11th April, 2018.

Effective Amendments / Exemption

Exemption from the generation of an e-way bill in case of intra-city movement of goods – No e-way bill generation is required if following conditions are satisfied –

There is an intra-city movement of goods;
All the goods are covered under the exemption i.e. exemption from e-way bill generation in case of intra-city movement is available to all the types of goods; and
Further there is no value cap for the exemption i.e. consignment value of any amount is exempted from the generation of an e-way bill in case of intra-city movement of goods.

It has been provided under the notification that the word ‘city’ would mean the city as reported by the Government under the Gujarat Municipalities Act and /or the Bombay Provincial Municipal Corporation Act and it would even include ‘village’ as notified under the Bombay Land Revenue Code, 1879. Exemption from the generation of an e-way bill in other cases – No e-way bill generation is required in the case of intra-state movement of goods in a case following conditions are satisfied –

There is an intra-state movement of goods;
The purpose of the movement of goods is job work;
Goods moved for job work should be Hank, Yarn, Fabric and Garments i.e. exemption is available only for movement of Hank, Yarn, Fabric and Garments.
Further there is no value cap for the exemption i.e. consignment value of any amount is exempted from the generation of an e-way bill in case of intra-state movement of Hank, Yarn, Fabric and Garments for the purpose of job work.

Important Points

The notification clearly states that in case of exemption from the requirement of an e-way bill, the person in charge of the conveyance is required to carry below-mentioned documents –

Tax invoice;
Delivery challan;
Bill of supply or bill of entry, as the case may be.

Further, it must be noted that the effective date of the above notification is 1

st October, 2018.

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Frequently Asked Questions

Common questions about Gujarat E Way Bill Notification.

An e-way bill is an electronic way bill required for the movement of goods, both inter-state and intra-state. It has been introduced in Gujarat to streamline the movement of goods and monitor tax compliance under the Goods and Services Tax (GST) regime.

The conditions for exemption from generating an e-way bill for intra-city movement of goods in Gujarat are: (1) The movement of goods is within the same city, (2) All the goods are covered under the exemption, and (3) There is no value cap on the consignment.

The term 'city' has been defined as the area reported by the Government under the Gujarat Municipalities Act, the Bombay Provincial Municipal Corporation Act, and even 'village' as notified under the Bombay Land Revenue Code, 1879.

The goods exempted from e-way bill generation for intra-state movement in Gujarat are Hank, Yarn, Fabric, and Garments, provided they are being moved for job work purposes.

No, there is no value cap for the exemption. Consignments of any value are exempted from generating an e-way bill for intra-state movement of Hank, Yarn, Fabric, and Garments in Gujarat, as long as they are being moved for job work purposes.

In case of exemption from e-way bill generation, the person in charge of the conveyance is required to carry the following documents: Tax invoice, Delivery challan, and Bill of supply or Bill of entry, as applicable.

The latest notification regarding e-way bill exemptions in Gujarat, issued by the Commissioner of State Tax, Ahmedabad, came into effect on 1st October 2018.

No, the exemptions mentioned in the notification are specifically for intra-city and intra-state movement of goods within Gujarat. Inter-state movement of goods would still require an e-way bill.

No, the exemption for intra-state movement of goods for job work purposes is limited to only Hank, Yarn, Fabric, and Garments. Other goods would require an e-way bill for intra-state movement.

Yes, there are penalties prescribed under the GST laws for not generating an e-way bill when it is required. The notification does not mention any changes to the existing penalty provisions.