Gujarat E-Way Bill Notification
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dated 19th September, 2018, effective from 1st October, 2018, issued by the Commissioner of State Tax, Ahmedabad, has superseded earlier notification no.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 1st October, 2018.
