notification no-GSl/GST/Rule-138(14)/B dt. 11.04.2018
in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat goods and services tax rules, 2017, in supercession of the the notification no-GSTl/GST/Rule-138(14)/B dt. 28.03.2018. and whereas the council has decided to enfore the e way bill for intra -state movement of goods from 15th april, 2018, the commissioner of state tax, gujarat state hereby notifies that no e way bill is required to be generated for intra-city movement as as well as intra state movement of all goods within whole of the territory of the state except for intra state movement within whole of the territory of the state of following 19 goods of consignment value exceeding fifty thousand rupees.


Notification no-No.GSL/GST/RULE-138(14)/B.19 dt. 19.09.2018
- In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, in supercession of the Notification No.GSL/GST/RULE-138(14)/B.12 dated the 11th April, 2018, the Commissioner of State Tax, after consultation with Chief Commissiner of Central Tax, Ahmedabad, hereby notifies that no E-Way Bill is required to be generated for the movement of the goods as mentioned in the Table below :

- ewb
- Now therefore, E-way bill is required to be generated in case of intra-state movement of all goods other than referred to at Sr.No 1 and 2 in the Table above. However, all the provisions and the procedures laid down in rules 138, 138A, 138B, 138C and 138D shall apply mutatis mutandis for the intra-state movment in the State.
- 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.
- 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 Revnue Code , 1879 and the word “intra-city” shall be construed accordingly.
All States E-Way bill limit (Intra State limit)
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