E-way Bill applicable in Delhi from 16 June 2018.
It is further notify that no e-way bill in respect of movement
of goods originating and terminating with in the state of Delhi (Intra - state
movement but without passing through any other state) shall be required
where the consignment value does not exceed Rs. 100000/- (rupees one Lakh
only).
Further all goods,
irrespective of any value, the supply of which is from the registered business
place of a taxable person to an unregistered end consumer and the movement is
accompanied by an invoice issued under Sec 31 of the Delhi Goods & Services
Tax Act shall also be exempted from the requirement of e-way bill for
intra-state movement.
However, 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 added.
(Notification No.3/2018, Dated 15/06/2018)
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