e-way bill for Intra State Movement. - GSL/GST/RULE-138(14)/B.12 - Gujarat SGST

E-way bill requirement for intra-state movement of specified goods imposes generation obligations except for intra-city movements.

E-way bill generation is required for intra-state movement of nineteen specified categories of goods when the consignment value exceeds the prescribed threshold; intra-city movement of all goods is exempt. Persons exempted from carrying an e-way bill must nonetheless carry prescribed documents such as tax invoices, delivery challans, bills of supply or bills of entry. Procedures for prior information, documents to be carried, verification, inspection and detention reporting apply mutatis mutandis to the listed goods for intra-state movement.