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of <h1>Jammu & Kashmir exempts intra-state goods transport from e-way bill requirement under Notification No. 42/2018-GST. Effective April 1, 2018.</h1> The Government of Jammu and Kashmir's Commercial Taxes Department issued Notification No. 42/2018-GST, stating that an e-way bill is not required for transporting goods within Jammu and Kashmir if the movement begins and ends within the state. This exemption applies regardless of the value of the goods, provided that an invoice or delivery challan accompanies the goods as per the Jammu and Kashmir GST Act 2017. This notification, made in consultation with the Chief Commissioner of Central Taxes, took effect on April 1, 2018.
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