(Last Updated On: March 30, 2018)

No E-way bill in 8 states for 01.04.2018 for intra- State supplies

The E-way bill for inter-State movement of goods would be applicable from April 1, 2018. Till now, the State Govt.’s has notified that no e-way bill is required for intra- State movement of goods from April 1, 2018 in 8 States, namely, Maharashtra, Puducherry, Bihar, Assam, Rajasthan, Tamil Nadu, Tripura and Gujarat as per the recommendations of GST Council.

Assam : No E-way bill from 01.04.2018 for intra- State supplies :Notification

NOTIFICATION No. 4/2018-GST CT/GST-14/2017/102.Dated, 27th March, 2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Assam Goods and Services Tax Rules, 2017 and in consultation with the Central Tax Authority, the Commissioner hereby notifies that the provisions of the e-way bill rules for intra-state movement of goods (movement of goods which commences and terminates within the State) shall not be effective from 01-04-2018 and such provision, so far as it relates to intra-state movement, shall be notified later.

Sd/- Anurag Goel,
Commissioner of State tax, Assam,
Dispur, Guwahati

Bihar : No E-way bill from 01.04.2018 for intra- State supplies :Notification

Notification No. S.O. 160, dated Dated 27th March 2018,

In exercise of the powers conferred by section 68 of the Bihar Goods and Services Tax Act, 2017 (12
of 2017), Commissioner, hereby directs that notification of Commercial Taxes Department S.O. 109, dated 29th June, 2017 published in the Gazette of Bihar, Extraordinary, vide number 566, dated 29th June, 2017 shall be kept in abeyance till further order :

Provided that Bihar e-way bill generated up to 31st March 2018 shall be valid till the period as
prescribed in departmental notification S.O 109 dated 29th June, 2017.

2. This notification shall come into force with effect from 1st April, 2018.

By the order of Governor of Bihar,
DR. PRATIMA,
Commissioner Commercial Taxes.

Gujarat : No E-way bill from 01.04.2018 for intra- State supplies :Notification

NOTIFICATION No.GSL/GST/RULE-138(14)/B.11 Dated 28th March, 2018.

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat Goods and Services Tax Act, 2017, the Commissioner of State Tax, Gujarat State hereby, on the recommendation of Council, notifies the whole of the territory of the state for which no e-way bill is required to be generated for intra-state movement of goods with effect from 1st day of April, 2018 till the date on which the e-way bills are to be enforced for intra-state movement based on the timelines as per the decision of GST Council.

(P D, Vaghela)
Commissioner of State Tax
Gujarat State,
Ahmedabad

Maharashtra : No E-way bill for intra- State supplies :Notification

Notification No. 3B/2018-State Tax, No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8 dated 26th March 2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Maharashtra
Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, hereby
rescinds, except as respects things done or omitted to be done before such rescission, the Notification No. JC(HQ)-1/GST/2018/Noti/1/E-way Bill/ADM-8 (Notification No. 3A/2018-State Tax) dated the 22nd January 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 4, dated the 23rd January 2018.

RAJIV JALOTA,
Commissioner of State Tax,
Maharashtra State, Mumbai.

Rajasthan : No E-way bill from 01.04.2018 for intra- State supplies :Notification

NOTIFICATION No. F17 (131) ACCT/GST/2017/3, dated: 26th March, 2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, (hereinafter referred to as the “said Rules”), I, Alok Gupta, Commissioner of State Tax, Rajasthan, hereby notify that the provisions of rules 138 so far as they relates to generation of eway bill, in respect of movement of the goods mentioned in column (3) of the Table given below, within such area as mentioned in column (2) of the said Table and for such value as given in column (4) of the said Table, shall not apply for the period starting from 1st April, 2018.

(Alok Gupta)
Commissioner of State Tax,
Rajasthan, Jaipur.

Tamil Nadu : No E-way bill for intra- State supplies :Notification

NOTIFICATION NO. Rc.46/2018 /Taxation/Al, Dated: 28th March 2018

In exercise of the powers conferred under clause (d) of sub-rule (14) of rule 138 of the Tamil Nadu
Goods and Service Tax Rules, 2017, the Commissioner of State Tax hereby declares that no e-way
bill is required to be generated, for the intra-state movement within the State of Tamil Nadu in respect of value and goods notified in the rule 138 of the Tamil Nadu Goods and Service Tax Rules, 2017 until further orders.

Sd/- Dr. T.V. Somanathan,
Principal Secretary/Commissioner
of Commercial Taxes

Tripura : No E-way bill from 01.04.2018 for intra- State supplies :Notification

NOTIFICATION NO. F.11(91)-TAX/GST/2018(Part-I), Dated, 28th March, 2018

In exercise of the powers conferred undbr clause (d) of sub-rule (14) of rule 138 of the Tripura State
Goods and Services Tax Rules, 2017, the Chief Commissioner of State Tax hereby notifies that no eway bill is required to be generated in respect of intra-state movement of goods within the entire State of Tripura till further notification.

2. This notification shall come into force with effect from the 1st day of April, 2018.

(Dr. B. Kaur, IAS)
Chief Commissioner of State Tax
Government of Tripura

Puducherry : No E-way bill from 01.04.2018 for intra- State supplies :Notification

NOTIFICATION No. F. No.3240/CTD/GST/2018/2 Dated 29th March, 2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as “said Rules”), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, do hereby notify that e-way bill under rule 138 of the said rules is not required to be generated in case of intra-State movement of any goods, of any value, within the areas covered under the Union territory of Puducherry.