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:

e-way bill not required till 31.03.2018 for intra-state supplies of goods in Punjab

(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email: [email protected], M +919815243335)

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