notified that the no e-Way Bill in respect of movement of goods originating and terminating - 3/2018 - Delhi SGST

Intrastate e-Way Bill exemption for low-value consignments and consumer deliveries, with documentation still required.

The notification exempts intra-State consignments from the e-Way Bill requirement where consignment value does not exceed a specified threshold, and exempts supplies from a registered business place to an unregistered end consumer irrespective of value if accompanied by an invoice issued under section 31; relevant documents such as tax invoice, bill of supply, delivery challan or bill of entry must still be carried. The notification is effective from the stated commencement date and rescinds the prior notification on the matter.