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Kerala Goods And Services Tax Act, 2017

Notification Dated : 14/05/2018

Notification No.3/2018-State Tax     Dated 14th May 2018

C1-21187/2017-Part (1)- In exercise of the powers conferred by clause (d) of sub-rule 14 of Rule 138 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Kerala, in consultation with the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in column (2), within such areas as mentioned in column (3), for the values mentioned in column (4) and subject to the conditions mentioned in column (5), are exempted from the requirement of e-Way Bill.


 Description of goods

 Area of  movement

 Value of goods



 All goods

 within the State

 Irrespective of value

i. supply of such goods should be by a registered person using a sales van.

ii. the documents prescribed under Rule 56(18) should be carried in the sales van.


 Rubber latex, rubber sheets and rubber  scrap, spices

 within the State, and from the premises of the agriculturist to the registered business place of the taxable person.

 Irrespective of value

 The person who causes the movement of goods should be in  possession of:

 i. delivery chalan prescribed under Rule 55 of the Kerala State Goods and Services Rules, 2017;


 ii. invoice prescribed under Section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, as the case may be.


All goods

With in the state; up to 25KM from the registered business place of a taxable person from where the movement begins.

Irrespective of value

 i. the supply should be from the registered business place of a taxable person to an  unregistered end customer ; and

ii. the movement shall be accompanied by an invoice issued under Sec.31 of the Act.


 Explanatory Note

As per Rule 138(1), every registered person who causes movement of goods of consignment value exceeding Fifty Thousand Rupees in relation to (i) a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall before the commencement of such movement, generate an e-way bill. This notification is issued to exempt certain transactions from e-Way bill.


Extract of Rule 56(18) on documents required to be carried for van sales reads as follows:

56. Maintenance of accounts by registered persons.—

(18) Every registered dealer who transacts business in goods at places other than his registered place of business for a temporary period like exhibition, exchange mela or the like or who employs a travelling sales man or representative shall along with copy of the registration certificate, maintain true and correct account of such transactions with him at such place or vessel, including a stock book showing the quantities of goods held by him, quantities disposed of from day-to-day by sale or otherwise and the balance on hand at end of each day and the same shall be produced for verification by any authority under the Ordinance.



Notification NoNotification DateFromToView
Notification NoNotification DateFromToView
3/2018 14-05-2018 14-05-2018 View

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