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        Case ID :
        GST - States

        The Gujarat Goods and Services Tax (Amendment) Rules, 2018. - (GHN-7)/GSTR-2018(18).TH-03/2018-State Tax - Gujarat SGST

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        E-way bill compliance rules updated to expand valuation, invoice transfer, refund and documentation requirements for goods movement. Comprehensive amendments revise valuation, documentary and procedural rules under the Gujarat GST framework: a specific valuation method is prescribed for lotteries, betting and horse racing; exclusions to aggregate exempt supply calculations are clarified; Input Service Distributor credit transfers are permitted by invoice with prescribed particulars; and detailed e way bill obligations are imposed, including pre movement electronic filing in FORM GST EWB 01, assignment, consolidation (FORM GST EWB 02), validity, cancellation, and specified exemptions.
                          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 compliance rules updated to expand valuation, invoice transfer, refund and documentation requirements for goods movement.

                                Comprehensive amendments revise valuation, documentary and procedural rules under the Gujarat GST framework: a specific valuation method is prescribed for lotteries, betting and horse racing; exclusions to aggregate exempt supply calculations are clarified; Input Service Distributor credit transfers are permitted by invoice with prescribed particulars; and detailed e way bill obligations are imposed, including pre movement electronic filing in FORM GST EWB 01, assignment, consolidation (FORM GST EWB 02), validity, cancellation, and specified exemptions.


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