The Commissioner of State Tax (Gujarat), vide Notification No. GSL/GST/RULE-138(14)/B.19 dated September 19, 2018 notify that:
- No e-way bill shall be required for intra-city movement of all goods of any value; Further,
- No e-way bill shall be required for intra-state movement of Hank, Yarn, Fabric and Garments of any value transported for job-work purpose
- However, provisions and procedures laid down in Rule 138, 138A, 138B, 138C, and 138D shall apply for intra-state movement of such goods.
Explanation :
For the purpose of this notification, the word “city” shall be the city as notified by the Government under the Gujarat Municipalities Act, 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949 and shall include Village as notified under the Bombay Land Revenue Code , 1879 and the word “intra-city” shall be construed accordingly.
Further, 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. The said Notification to come into force from October 1, 2018.