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    <title>Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods — Reg.</title>
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    <description>Assam will implement the e-way bill system in two phases: for inter-State movement from the national roll out date and for intra-State movement from the specified state commencement date. Section 68 of the Assam GST Act, 2017 read with rule 138 requires the custodian to carry an e-way bill while goods are in transit. Provisions of rule 138 on furnishing information and generation of e-way bill apply from the intra-State commencement date; until the day before that date no e-way bill is required for intra-State movement regardless of consignment value. E-way bills must be generated on the Common GST Electronic Portal before commencing movement.</description>
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    <pubDate>Sun, 28 Jan 2018 00:00:00 +0530</pubDate>
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      <title>Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods — Reg.</title>
      <link>https://www.taxtmi.com/circulars?id=56777</link>
      <description>Assam will implement the e-way bill system in two phases: for inter-State movement from the national roll out date and for intra-State movement from the specified state commencement date. Section 68 of the Assam GST Act, 2017 read with rule 138 requires the custodian to carry an e-way bill while goods are in transit. Provisions of rule 138 on furnishing information and generation of e-way bill apply from the intra-State commencement date; until the day before that date no e-way bill is required for intra-State movement regardless of consignment value. E-way bills must be generated on the Common GST Electronic Portal before commencing movement.</description>
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      <pubDate>Sun, 28 Jan 2018 00:00:00 +0530</pubDate>
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