‘Part B’ of GST e-way bill- not required if distance is less than 50 KM

Rivigo Services (P.) Ltd. Vs State of U.P. (Allahabad High Court) From notification No.12 of 2018 dated 07.03.2018 issued by CGST as well as the notification no. 487 dated 26.03.2018 issued under the UPGST Act, it is apparent that both the aforesaid notification are pari-materia and third proviso of Sub-Rule 3 of Rule 138 provides that where goods are transported for a distance upto 50 Km within the State from place of business of consignor to place of transporter for further transportation, the transporter may not furnish the details of conveyance in ‘Part B’ of GST e-way bill-01....