Bengal Goods And Services Tax Act, 2017
Dated : 06/06/2018
Notification No. 13/2018–C.T./GST Dated: 06.06.2018
Whereas, notifications under clause (d) of sub-rule (14) of rule 138 of the West Bengal
Goods and Services Tax Rules, 2017 bearing No. 07/2018-C.T./GST dated 29.03.2018 and
No. 11/2018-C.T./GST dated 30.05.2018 have been issued by the Commissioner notifying
that no e-waybill shall be required to be generated where the movement of goods
commences and terminates within the State of West Bengal (intra-State) till 31st day of May,
2018, and that the provisions of rule 138 related to furnishing of information prior to
commencement of intra-State movement of goods and generation of e-waybill for such
movement of goods will apply on and from the 3rd day of June, 2018.
2. Now, in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the
West Bengal Goods and Services Tax Rules, 2017, and after consultation with the Principal
Chief Commissioner of Central Tax, Kolkata Zone, it is hereby notified that the e-waybill in
respect of movement of goods originating and terminating within the State of West Bengal
(intra-State movement but without passing through any other State) shall be required where
the consignment value exceeds Rs.1,00,000/- (rupees one lakh only).
3. This Notification shall come into force with effect from the 6th day of June,
State Tax, West Bengal.