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of <h1>Uttarakhand Implements Rule 138 and 138A for E-way Bills from Feb 1, 2018, u/s 164 of GST Act.</h1> The Government of Uttarakhand has announced the implementation of Rule 138 and Rule 138A concerning the E-way bill, effective from February 1, 2018. This follows the Sixth Amendment Rules as per notification 792 dated October 10, 2017. The decision, deemed necessary in the public interest, is executed under section 164 of the Uttarakhand Goods and Services Tax Act, 2017. The notification specifies that the provisions outlined in serial numbers 9 and 10 of the previous notification will be enforced from the specified date.
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