Gujarat Exempts Intra-State Supply of Goods except 19 Items from E-Way Bill [Read Notification]

As the most-awaited e-way mechanism to be rolled out from 1st February 2018, the State Government of Gujarat, on Monday exempted all intra-State supply of goods from the generation of e-way bill under the Goods and Services Tax Regime.

However, the exemption is not applicable to certain goods such as all kinds of edible oil, all kinds of taxable oil seeds, oil cakes, iron and steel, marble and such other goods specified in the Notification when the value of such goods exceeds fifty thousand rupees.

Under the E-way Bill provisions, both the inter-State and intra-State movement of goods above Rs 50,000 is required to be pre-registered online.

From 1^st February itself, e-way bill would be mandatory for all inter-State supplies.

The present Notification said that when the transporters are exempted from carrying e-way bill, they will be required to carry the documents such as invoice, bill of supply, voucher or bill of entry as the case may be.

“All the provisions and procedures laid down in rules 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill, 138A- Documents and devices to be carried by a person-in­charge of a conveyance, 138B-Verification of documents and conveyances, 138C-Inspection and verification of goods and 138D-Facility for uploading information regarding detention of vehicle shall apply mutatis mutandis to the above listed goods for the intra-state movement in the State,” it added.