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Case Name : In re Nemi Niva Agro Enterprise (GST AAR Gujarat)
Related Assessment Year :
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In re Nemi Niva Agro Enterprise (GST AAR Gujarat)

The applicant, M/s. Nemi Niva Agro Enterprise, an unregistered entity dealing with seasonal agro-based products and operating multiple godowns across Gujarat, approached the Gujarat Authority for Advance Ruling (AAR) seeking clarity on the requirement of generating an e-way bill for the movement of goods within the state. The applicant stated that their turnover remained below the GST registration threshold and therefore they were not registered under GST. Their primary query concerned whether an unregistered person must generate an

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