RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE ASSAM GOODS & SERVICES TAX RULES, 2017 – E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN ASSAM
NOTIFICATION NO.4/2018-GST [NO.CT/GST-14/2017/102], DATED 27-3-2018
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 1-4-2018 and such provision, so far as it relates to intra-state movement, shall be notified later.