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Gujarat Goods and Services Tax Act, 2017

Notification Dated : 11/04/2018

 Notification No.GSL/GST/RULE-138(14)/B.19, Dated 19th September, 2018.

1. In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, in supercession of the Notification No.GSL/GST/RULE-138(14)/B.12 dated the 11 April, 2018, the Commissioner of State Tax, after consultation with Chief Commissioner of Central Tax, Ahmedabad, hereby notifies that no E-Way Bill is required to be generated for the movement of the goods as mentioned in the Table below :

Sr. No. Area and purpose Description of Goods Consignment Value
of Goods
(1) (2) (3) (4)

Intra-city movement

All Goods

Any value


Intra-state movement of goods described in column (3)
transported for the purpose of job work

Hank, Yarn, Fabric
and Garments

Any value

2. Now therefore, E-way bill is required to be generated in case of intra-state movement of all goods other than referred to at Sr.No 1 and 2 in the Table above. However, all the provisions and the procedures laid down in rules 138, 138A, 138B, 138C and 138D shall apply mutatis mutandis for the intra-state movement in the State.

3. Further, when the person-in-charge of the conveyance is exempted from carrying the E-Way Bill, he will be required to carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be.

4. Explanation : For the purpose of this notification, the word "city" shall be the city as notified by the Government under the Gujarat Municipalities Act, 1963 and / or the Bombay Provincial Municipal Corporation Act, 1949 and shall include Village as notified under the Bombay Land Revenue Code , 1879 and the word "intra-city" shall be construed accordingly.

5. This notification shall come into force from the 1st day of October, 2018.

(Ajay Jain)
Chief Commissioner Central Tax,
Gujarat State, Ahmedabad


(P D, Vaghela)
Commissioner of State Tax
Gujarat State,


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