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of <h1>Gujarat Updates GST Rules: New E-way Bill Requirements for Goods Over Rs. 50,000; Changes to Rules 117, 122-126, 137-138.</h1> The Gujarat Government issued the Sixth Amendment to the Gujarat Goods and Services Tax Rules, 2017, effective from July 1, 2017. Key changes include modifications to rules 117, 122-126, and 137-138, aligning them with the Central GST Rules. Rule 138 introduces requirements for generating e-way bills for goods movement exceeding Rs. 50,000, detailing procedures for consignors, consignees, and transporters. Specific exemptions from e-way bill requirements are outlined, and provisions for document verification and vehicle detention are included. Forms related to GST enrolment, refund applications, and e-way bills have been updated to reflect these changes.
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