TaxTMI 
TaxTMI 
2025 (12) TMI 630
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....rial, at different locations in Gujarat. Presently, since their turnover is less than the threshold limit, they are not registered under GST. However, currently since there is no clarity regarding the e-way bill applicability for an unregistered person and specifically for movement of agro based product within the same state among the godowns situated at different locations in the state, the applicant has sought a ruling on the following question: Is it compulsory to generate e-way bill while movement of goods from my one Godown of city to other city of my godown in the same state? 3. The applicant has submitted that they are of the view that as per the GST Act and rules, it is not mandatory to generate e-way bill while transfer....
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....hey also submitted that in addition to the question already raised in their original application, a ruling on the following question may also be given:- 2. Is it compulsory to generate e-way bill while selling of goods from my place/godown to unregistered person in Gujarat State? They also submitted that Notification No. 74/2017-CT dtd. 29.12.2017 was issued notifying 1st February 2018 as the date from which the provisions of Serial Nos. 2(i) and 2(ii) of Notification No. 27/2017-CT dtd. 30.08.2017 came into force. Notification No. 27/2017-CT dtd. 30.08.2017 deals with the generation of e-way bill and procedure thereof. Moreover, Notification No. GSL/GST/Rule-138 (14)/B.19 dtd. 19.09.2018 was issued by the Commissioner of State ....
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....ion/interpretation of law in respect of question on which the advance ruling is sought. 9. We find that the applicant is seeking a ruling on the requirement of e-way bill. when an unregistered person moves his goods from one godown of the city to another godown in another city, but in the same state. They have, subsequently, vide letter dtd. 04.10.2025 sought a ruling on an additional question i.e. the requirement of e-way bill when an unregistered person sells his goods from his godown to an unregistered person in Gujarat state. 10. Before, we answer the questions on which the ruling has been sought by the applicant, we deem it necessary to go through Section 97 of the CGST Act, which states the matters on which advance ruling can be....
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....stituted vide Notification No. 27/2017-CT dtd. 30.08.2017 and the same was made effective w.e.f. 01.02.2018. Therefore, their case squarely falls under Serial No. 2(b) of Section 97 of the CGST Act i.e. applicability of a notification issued under the provisions of this Act. The case of the applicant is that since the e-way bill rules i.e. Rules 138, Rule 138A to 138F, were introduced by way of Notification No. 27/2017-CT dtd. 30.08.2017, the same would be covered under Section 97(2)(b). We do not subscribe to this view because every rule in the CGST Rules, 2017, has been introduced through a Notification. For eg. initially some of the CGST Rules were introduced through Notification No. 3/2017-CT dtd. 19.06.2017. Subsequently, many other no....