Delhi notifies E-Way Bill for Intra-State movement of Goods

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Intrastate E waybill in Delhi, Finally, The Government of Delhi has decided to implement the intrastate e waybill system and it becomes the last state to implement intrastate e-way bill amongst all States & UT’s in the Country. The Commissioner State GST, Delhi has come out with Notification No. 3 dt.15/6/2018 to compulsorily fill e-way Bill inside Delhi for all B2B transactions above Rs.1Lakh.
Further, B2C transactions of any value do not require e-way bill for intrastate movement in Delhi. Notification applicable w.e.f 16/6/2018. Intrastate E waybill in Delhi

 

 

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch VYAPAR DELHI-02
F. No. •298-307 2018 Dated 15.06.2018
NOTIFICATION no-3/2018

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Delhi Goods and Services Tax Rubes, 2017 and in supersession of Notification No. F. No. 3(134)/policy• GST/2018/1626-36 dated 28/03/2018, I, H. Rajesh Prasad, Commissioner, State Tax, in consultation with the Chief Commissioner of Central Tax, do hereby notify that the No e-Way Bill in respect of movement of goods originating and terminating within the State of Delhi (intrastate movement but without passing through any other State) shall be required where the consignment value does not exceed (rupees one lakh only). Intrastate E waybill in Delhi

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 intrastate movement. Intrastate E waybill in Delhi

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. Intrastate E waybill in Delhi

2. This Notification shall come into force with effect from the day of June 2018,

3. notification NO. F. NO. dated 28/03/2018 is hereby rescinded.

(H. Rajesh Commissioner (GST)

F. NO. 3(163)Policy-GST/2018-298-307                                                          Dated: 15 /06/ 2018

 

Copy forwarded for information to:-

1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

2.The Principal Secretary, Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, [P. Estate, New Delhi.

3.The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, i.P Estate. New Delhi

4.The Chief Commissioner (Central Tax), Govt. Of India, First Follor. CR Building. i.P. Estate, New Delhi.

5.The Secretary to the Deputy Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi

6.All Special/Additional/Joint Commissioners, Department Of Trade & Taxes, Vyapar Bhawan, New Delhi. Intrastate E waybill in Delhi