The Gujarat Government has notified that no E-Way Bill is required to be generated for the intra– State movement of the goods in the State form 1st October 2018. A notification issued by the State Government also said that no E-Way bill is needed for intra-State movement of goods such as Hank, Yarn, Fabric and Garments which are transported for the purpose of job work.
The Notification dated 19th September said that “Now, therefore, E-way bill is required to be generated in case of intra-state movement of all goods other than referred to at Sr.No 1 and 2 in the Table above. However, all the provisions and the procedures laid down in rules 138, 138A, 138B, 138C and 138D shall apply mutatis mutandis for the intra-state movement in the State.”
It was further said that when the person-in-charge of the conveyance is exempted from carrying the E-Way Bill, he will be required to carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry.
“For the purpose of this notification, the word “city” shall be the city as notified by the Government under the Gujarat Municipalities Act, 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949 and shall include Village as notified under the Bombay Land Revnue Code , 1879 and the word “intra-city” shall be construed accordingly,” the notification said.
Subscribe Taxscan Premium to view the Judgment