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CHAPTER XVI E-WAY RULES [138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-(1)Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— in relation to a supply; or for reasons other than supply; or
CGST Rule 138: Information to be furnished prior to commencement of movement of goods and generation of e-way bill (Chapter-XVI: E-way Rules) (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— (i) in relation to a supply; or (ii) for reasons other than supply; or
cgst rule 138 information to be furnished prior to commencement of movement of goods and generation of e way bill
in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of
For the purposes of verification of the e-way bill, interception and inspection of the conveyance and/or goods, the proper officer under rule 138B of the CGST Rules shall be the officer who has been assigned the functions under sub-section (3) of section 68 of the CGST Act vide Circular No. 3/3/2017 – GST, dated 05.07.2017.
Jul 3, 2018 · 138. [ Information to be furnished prior to commencement of movement of goods and generation of e-way bill. [Substituted by Notification No. G.S.R. 204 (E), dated 7.3.2018 (w.e.f. 19.6.2017).] (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or.
Rule 2. Definitions. - In these rules, unless the context otherwise requires, - (a) "Act" means the Central Goods and Services Tax Act, 2017 (12 of 2017 ); (b) "Form" means a Form appended to these rules; (c) "section" means a section of the Act;
