E-waybill requirement for intra-state goods movement: pre-movement electronic generation on the GST portal is mandated. Commencement of intra state e-waybill requirement: the Commissioner of State Taxes, Nagaland, under clause (d) sub rule (14) of Rule 138 of the Nagaland GST Rules, 2017, notifies that Rule 138's obligations to furnish information before commencement of intra state movement and to generate an e way bill apply to all taxable goods of any value, and directs generation of e way bills from the common GST Electronic Portal prior to movement.
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-waybill requirement for intra-state goods movement: pre-movement electronic generation on the GST portal is mandated.
Commencement of intra state e-waybill requirement: the Commissioner of State Taxes, Nagaland, under clause (d) sub rule (14) of Rule 138 of the Nagaland GST Rules, 2017, notifies that Rule 138's obligations to furnish information before commencement of intra state movement and to generate an e way bill apply to all taxable goods of any value, and directs generation of e way bills from the common GST Electronic Portal prior to movement.
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