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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.
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— (i) in relation to a supply; or (ii) for reasons other than supply; or
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
cgst rule 138 information to be furnished prior to commencement of movement of goods and generation of e way bill
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;
CGST RULE 138. Chapter - XVI of CGST Rules, 2017. E-WAY RULES. 4 [RULE 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (corresponding section 68) (Relevant Update) (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—
Section 68 of the CGST Act read with rule 138A of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as ‘the CGST Rules’) requires that the person in charge of a Circular No. 64/38/2018-GST
