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dated 19th September, 2018, effective from 1st October, 2018, issued by the Commissioner of State Tax, Ahmedabad, has superseded earlier notification no.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.
Post by Shushma
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