Sponsored
    Follow Us:
Sponsored

With effect from the 16th day of June, 2018 No e-Way Bill in respect of movement of goods originating and terminating within the State of Delhi (intra-State movement but without passing through any other State) shall be required where the consignment value does not exceed Rs.1,00,000/- (rupees one lakh only).

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN:I.P.ESTATE:NEW DELHI-02

F. No. 3(163)/Policy-GST/2018/298-307

Dated: 15th June, 2018

NOTIFICATION No. 3/2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Delhi Goods and Services Tax Rules, 2017 and in supersession of notification No. F. No. 3(134)/PolicyGST/2018/1626-36 dated 28/03/2018, I, H. Rajesh Prasad, Commissioner, State Tax, in consultation with the Chief Commissioner of Central Tax, do hereby notify that the no e-Way Bill in respect of movement of goods originating and terminating within the State of Delhi (intra-State movement but without passing through any other State) shall be required where the consignment value does not exceed Rs.1,00,000/- (rupees one lakh only).

Further all goods, irrespective of any value, the supply of which is from the registered business place of a taxable person to an unregistered end consumer and the movement is accompanied by an invoice issued under Sec 31 of the Delhi Goods & Services Tax Act shall also be exempted from the requirement of e-Way Bill for intra-State movement.

However, documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, shall be required to be carried even in respect of consignments exempted from intra-State e-Way Bill.

2. This Notification shall come into force with effect from the 16th day of June, 2018.

3. Notification No. F. No. 3(134)/Policy-GST/2018/1626-36 dated 28/03/2018 is hereby rescinded.

(H. Rajesh Prasad)
Commissioner (GST)

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

11 Comments

  1. daljeet says:

    I sold material from delhi to NCR of amount 50460 /- on 5 aug 2020 but forgot to issue Eway bill . What will be the consequences?

    Please advise.

  2. Nabeel says:

    1. I want to transport goods (cloths) indrapuram gaziabad to old gaziabad.
    Distance nearly 10 to 12kms.
    Goods worth nearly 60k to 70k.
    Am I required e-way bill.

  3. Himanshi says:

    I sold goods of Rs.1,50,000/- within the same state to the registered person within the distance of 10Kms and through rickshaw i.e. non motor vehicle…
    Kindly advise me whther it is mandatory to generate e-way bill or not??

  4. DEEPAK says:

    I PURCHASE GOOD I LOCAL OVER OF RS.100000/ AND GOOD TAKE WITHOUT MOTER VEHICLE THIS CONDITION WE REQUIRD GERATE EWAY BILL ?

  5. Robin Singla says:

    My client doing the business of E-cigarettes. He purchase the goods of amount Rs.300000/- His vendor supply the goods on scooter because quantity of goods is very less. Is eway bill provision applicable.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Sponsored
Search Post by Date
November 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
252627282930