Recently Govt. of Gujarat has issued revised norms for applicability of E-way bill for intra-state movement of goods. Said norms will be applicable w.e.f 01.10.2018.
Brief details as under:
1. Earlier Notification issued by Govt. of Gujarat dated the 11th April, 2018 prescribing the requirement of E-way bill in respect of intra-state movement for only 19 specified goods.
That notification will not be effective from 1st October 2018.
It was only the Gujarat state which has specified the e way bill applicability for only specified goods in a unique way. There was no such other state which has specified such type of requirements.
We have already opined at that time that this is only a temporary notification. Within short time, there will be a notification as per which the e way bill will be mandatory for all the goods.
2. W.e.f. 01.10.2018, E-way bill will be required to be generated in case of intra-state movement of all goods having consignment value exceeding Rs. 50,000/-.
3. Exceptions– There are only two exceptions to the same:
- A)No E Way Bill for intra-city / intra-village moment of goods. (Remember that it is intra-city and intra-village exemption and not a district exemption. So you are located at ‘A’ village / city and supplying goods to ‘B’ city / village at a distance of only 2 kms., then also e way bill will be applicable).
- B)Intra-state movement of goods viz. Hank, Yarn, Fabric and Garments transported for the purpose of job work irrespective of value.
It is also specified that when the person-in-charge of the conveyance is exempted from carrying the E-Way Bill, he will be required to carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be.
Rest of the details are same as per earlier notification. The link of the earlier notification is as below:
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