The State Government of Rajasthan on Monday notified that no E-Way Bill is required for intra-State supply of goods.
“No E-Way Bill will be required to be generated for intra-State supply of goods in the State,” the Notification said.
Last day, the State Government of Gujarat also exempted all intra-State supply of goods from the generation of e-way bill under the Goods and Services Tax Regime.
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. This is to bring more accountability and transparency in the transactions and thereby to curb tax evasion.
Over 150 items of common use, including LPG cylinders, vegetables, food grain and jewellery, will be exempt from such transport permits, which can be checked by designated tax officials by intercepting a transporting vehicle. Goods moved on non-motorised conveyance, such as carts, are also outside the net.
Due to lack of technical support, the Central Government had deferred the implementation of E-Way Bill mechanism.
However, considering the poor response in tax compliance and increasing rate of tax evasion which resulted in loss of revenue, the Government said that e-way bill would be mandatory for all inter-State supplies from 1st February itself.
Many States like Karnataka, Uttarakhand, Gujarat and Kerala had already started using e-way bills. The Trial run has been started by many States from 16th January 2018.
Subscribe Taxscan Premium to view the Judgment