Delhi Goods and
Services Tax Act, 2017
Notification Dated : 15/06/2018
Notification No. 3/2018, F. No. 3(163)/Policy-GST/2018/298-307
Dated: 15th June, 2018
In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Delhi Goods and
Services Tax Rules, 2017 and in supersession of notification No. F. No. 3(134)/Policy-
GST/2018/1626-36 dated 28/03/2018, I, H. Rajesh Prasad, Commissioner, State Tax, in consultation
with the Chief Commissioner of Central Tax, do hereby notify that the no e-Way Bill in respect of
movement of goods originating and terminating within the State of Delhi (intra-State movement but
without passing through any other State) shall be required where the consignment value does not
exceed Rs.1,00,000/- (rupees one lakh only).
Further all goods, irrespective of any value, the supply of which is from the registered business place
of a taxable person to an unregistered end consumer and the movement is accompanied by an
invoice issued under Sec 31 of the Delhi Goods & Services Tax Act shall also be exempted from the
requirement of e-Way Bill for intra-State movement.
However, documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the
case may be, shall be required to be carried even in respect of consignments exempted from intra-
State e-Way Bill.
2. This Notification shall come into force with effect from the 16th day of June, 2018.
3. Notification No. F. No. 3(134)/Policy-GST/2018/1626-36 dated 28/03/2018 is hereby rescinded.
(H. Rajesh Prasad)