Punjab Government has notified under Rule 138(14)(d) of Punjab GST Rules, 2017 that e-way bill will not be required to be generated for a period of two months from 1st February, 2018 for intra-state supply of goods provided such goods do not cross the State boundary during the transit. However, a person may voluntarily generate e-way bill for intra-state supplies.
The e-way bill will be applicable on intra-state supply of goods in the State of Punjab w.e.f 01.04.2018.
It is pertinent to mention here that e-way bill seem to has been exempted only for intra-state supplies of goods within Punjab. An important question now is whether e-way bill is mandatory for transactions which do not fall under the definition of supply of goods for example Job work, as the words mentioned are “intra-state supply of goods”.
The full notification is as follows:
(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email: amit@amitbajajadvocate.com, M +919815243335)
