Seeks to notify that an e-waybill is required to be generated in respect of movement of goods including for the purpose of job work,originating and terminating within the State of West Bengal having consignment value exceeding rupees fifty thousand - 02/2023-C.T./GST - West Bengal SGST
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E-waybill requirement for intra-state movement including job-work where consignment value exceeds prescribed threshold must be generated under state GST. An e-waybill must be generated for intra state movement of goods originating and terminating within the State when the consignment value exceeds the prescribed threshold; this obligation also applies where goods are sent to a job worker, moved between job workers, or returned to the principal after job work. The Commissioner, under the West Bengal GST Rules, has superseded earlier notifications and notified the requirement to take effect from the stated effective date.
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-waybill requirement for intra-state movement including job-work where consignment value exceeds prescribed threshold must be generated under state GST.
An e-waybill must be generated for intra state movement of goods originating and terminating within the State when the consignment value exceeds the prescribed threshold; this obligation also applies where goods are sent to a job worker, moved between job workers, or returned to the principal after job work. The Commissioner, under the West Bengal GST Rules, has superseded earlier notifications and notified the requirement to take effect from the stated effective date.
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