Bihar GST Third Amendment: New E-Way Bill Rules for Goods Over Rs. 50k, Effective September 2017, Introduce Key Changes.
The Bihar Goods and Services Tax (Third Amendment) Rules, 2017, effective from September 1, 2017, introduce changes to the Bihar Goods and Services Tax Rules, 2017. Key amendments include the substitution of Rule 138, which mandates registered persons to furnish information electronically before moving goods valued over fifty thousand rupees, using FORM GST EWB-01. The amendments detail procedures for generating e-way bills, including provisions for transporters and unregistered persons. Additional rules (138A to 138D) specify documentation, verification, and inspection processes for goods in transit. Certain goods, as listed in the annexure, are exempt from requiring e-way bills.
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