Notified E-way bill applicable from june 1, 2018 for Intra-state movement of goods in state of goa Goods goods and service tax rules, 2017 - CCT/26-2/2018-19/36 - Goa SGST

E-way bill requirement reinstated for intra-state movement in Goa; selected high-value consignments of specified goods remain subject to e-way rules.

The notification requires generation of an E Way Bill for intra State movement in Goa for consignments of twenty two specified categories of goods when consignment value exceeds rupees fifty thousand, while other intra State movements remain exempt. For exempted movements the person in charge must carry the tax invoice, delivery challan, bill of supply or bill of entry as applicable. Rules 138-138D of the Goa GST Rules, 2017 apply mutatis mutandis to the listed goods; the notification takes effect from 1 June 2018.