E-way bill exemption for intrastate movement: no e-way required if invoice or delivery challan accompanies the goods. Exemption from the e-way bill requirement is granted for movements of goods that commence and terminate within Chhattisgarh, provided the consignment is accompanied by the invoice or delivery challan prescribed under the Chhattisgarh Goods and Service Tax Act, 2017. The exemption applies to any class of goods and any value and was issued under the relevant provision of the Chhattisgarh GST Rules in consultation with the Chief Commissioner of Central Taxes, specifying a limited effective period.
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 intrastate movement: no e-way required if invoice or delivery challan accompanies the goods.
Exemption from the e-way bill requirement is granted for movements of goods that commence and terminate within Chhattisgarh, provided the consignment is accompanied by the invoice or delivery challan prescribed under the Chhattisgarh Goods and Service Tax Act, 2017. The exemption applies to any class of goods and any value and was issued under the relevant provision of the Chhattisgarh GST Rules in consultation with the Chief Commissioner of Central Taxes, specifying a limited effective period.
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