E-way bill transition in Assam governs the end of GST inward permits and compliance for inter-State goods movement. GST Inward Permit and GST Outward Permit under the Assam Goods and Services Tax system were allowed to continue on the existing electronic portal only until midnight of 31-03-2018, pending the staged introduction of the e-way bill mechanism. The new e-way bill regime was stated to apply in Assam from 01-04-2018 for inter-State movement of goods, while intra-State applicability would commence from a later notified date. From 01-04-2018, transportation of inter-State consignments entering into Assam, moving out of Assam, or passing through Assam without the new e-way bill was stated to be a punishable offence under the Assam Goods and Services Act, 2017 and the rules framed thereunder.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill transition in Assam governs the end of GST inward permits and compliance for inter-State goods movement.
GST Inward Permit and GST Outward Permit under the Assam Goods and Services Tax system were allowed to continue on the existing electronic portal only until midnight of 31-03-2018, pending the staged introduction of the e-way bill mechanism. The new e-way bill regime was stated to apply in Assam from 01-04-2018 for inter-State movement of goods, while intra-State applicability would commence from a later notified date. From 01-04-2018, transportation of inter-State consignments entering into Assam, moving out of Assam, or passing through Assam without the new e-way bill was stated to be a punishable offence under the Assam Goods and Services Act, 2017 and the rules framed thereunder.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
