E-way bill is not required to be generated in case of intra-state movement of any goods, of any value, within the area covered under the National Capital Territory of Delhi. - 02/2018 - Delhi SGST
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E-way bill exemption for intra-state movement within Delhi removes the e-way generation requirement for goods transported inside the territory. E-way bill generation was dispensed with for any intra-state movement of goods within the National Capital Territory of Delhi, irrespective of value, by a Commissioner of State Tax direction exercising powers under clause (d) of sub-rule (14) of rule 138 of the Delhi GST Rules. The notification set an operative commencement date and was later rescinded, thereby temporarily removing the e-way bill requirement within the stated territorial scope.
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 exemption for intra-state movement within Delhi removes the e-way generation requirement for goods transported inside the territory.
E-way bill generation was dispensed with for any intra-state movement of goods within the National Capital Territory of Delhi, irrespective of value, by a Commissioner of State Tax direction exercising powers under clause (d) of sub-rule (14) of rule 138 of the Delhi GST Rules. The notification set an operative commencement date and was later rescinded, thereby temporarily removing the e-way bill requirement within the stated territorial scope.
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