E-Way Bill optional for intra-state supplies in Punjab, allowing suppliers to elect whether to generate e-Way Bills during the transitional period. Notification exempts intra-state consignments in Punjab from the mandatory e-Way Bill requirement for a two-month transitional period, provided goods do not cross the state boundary during transit. Suppliers remain permitted, but not required, to generate e-Way Bills for such movements during this period; the exemption was issued under delegated rulemaking authority following consultation with the central tax administration.
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 optional for intra-state supplies in Punjab, allowing suppliers to elect whether to generate e-Way Bills during the transitional period.
Notification exempts intra-state consignments in Punjab from the mandatory e-Way Bill requirement for a two-month transitional period, provided goods do not cross the state boundary during transit. Suppliers remain permitted, but not required, to generate e-Way Bills for such movements during this period; the exemption was issued under delegated rulemaking authority following consultation with the central tax administration.
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