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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dated 19^th September, 2018, effective from 1^st October, 2018, issued by the Commissioner of State Tax, Ahmedabad, has superseded earlier notification no. GSL/GST/RULE-138 (14)/B.12 dated 11^th 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.