The Rajasthan Govt. vide Notification No. F.17 (131-Pt.-II)ACCT/GST/2017/6672, dated March 30, 2021, has notified the e-way bill limit to INR 1 Lakh w.e.f. April 1, 2021, where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan, by amending the Notification No. F.17 (131) ACCT/GST/2017/3743, dated August 6, 2018, which exempted the requirement of e-way bill in certain circumstances, by inserting following entry:
|
Sr. No. |
Area and Purpose |
Description of |
Consignment |
|
2. |
Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan |
Any Goods except all type of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Sidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106) |
Not exceeding Rs. 1 lakh. |
Further, inserted following proviso:
“Provided that documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, shall be required to be carried even in respect of consignments exempted from intra-state e-way Bill”
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/03/Rajasthan_-EWB-limit-is-1-Lakh-w.e.f.-1-April-2021.pdf