Government of Punjab has notified that E-Way bill will not be required, Where the movement of Goods commences and terminates within the State of Punjab without crossing the boundaries of the State of Punjab and consignment value Not exceeds Rs. 1 Lakh.
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
Bhupindra Road, Patiala, Punjab.
Notification No. PA/ETC/2018/175
Dated 13th September, 2018.
In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Punjab Goods and Services Tax Rules, 2017, read with section 168 of the Punjab Goods and Services Tax Act, 2017 ( Punjab Act No.5 of 2017), I, hereby, notify that with immediate effect, no e-way bill shall be required to be generated for the intra-State movement in the State of Punjab, for a period of one year from the date of issuance of the notification, in respect of the goods mentioned in column (3) of the Table appended hereto, when the movement of the said goods commences and terminates within the area and for the purpose stated in the column (2) of the said Table, for the consignment value mentioned in column (4) of the said Table:-
|Sr. No.||Area and purpose||Description of goods||Consignment value of goods|
|1||Where the movement commences and terminates within the State of Punjab without crossing the boundaries of the State of Punjab.||Any goods||Not exceeding Rs. 1 Lakh|
|2||Where the goods described in column (3) are transported for a distance of upto fifty kilometres within the State of Punjab for the purpose of job work as defined in subsection (68) of section 2 of the Punjab Goods and Services Tax Act, 2017 or, as the case may be, sub-section (68) of section 2 of the Central Goods and Services Tax Act, 2017.||Fabric||Any value|
Commissioner of State Tax,