E-waybill became mandatory for both inter-state and intra-state (i.e. from a place within Odisha to another place within Odisha) transportation of goods of consignment value exceeding ₹ 50,000 - 8003/CT - Orissa SGST

Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 8003/CT. Dated 26/05/2018 Pol-41/3/2017-Policy NOTIFICATION Whereas, with the coming into effect of Rule 138 and 138A of the Odisha Goods and Services Tax Rules on 1st day of April 2018, subject to the exceptions provided in sub-rule (14) of rule 138, e-waybill became mandatory for both inter-state and intra-state (i.e. from a place within Odisha to another place within Odisha) transportation of goods of consignment value exceeding ₹ 50,000/-. Whereas, to allow adequate time to the stakeholders of the State of Odisha to get acquainted with the e-waybill provisions for intra-state transport of goods, Notification No.5199/CT., dated 31.03.2018 had been issued under clause (d) of sub-rule 14 of rule 138 read with Section 168 of the OGST Act, dispensing the requirement of e-waybill by any registered person or any transporter for intrastate (i.e. from a place within Odisha to another place within Odisha) transportation of goods of consignment value exceeding ₹ 50,000/-. And whereas, Notification No.5205/CT dated 31.03.2018 had also been issued under rule 138A, prescribing the following documents, instead of e-waybill, to be carried by the person-in-charge of a conveyance transporting goods of consignment value exceeding ₹ 50,000/- from a place within Odisha to another place within Odisha. (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply And whereas, as per the decision of the GST Council, e-waybill has to be mandatorily generated for intra-state transportation of goods of consignment value exceeding ₹ 50,000/- from 1st of June 2018. Now, therefore, Notification No. 5199/CT dated 31.03.2018 issued under clause (d) of sub-rule 14 of rule 138 of the OGST Rules and Notification No. 5205/CT dated 31.03.2018 issued under rule 138A are hereby withdrawn w.e.f. 01.06.2018. With the withdrawal of aforesaid Notifications, every registered person or transporter shall be required to generate e-waybill for intra-state (i.e. from a place within Odisha to another place within Odisha) transportation of goods exceeding ₹ 50,000/- with effect from 01.06.2018. Moreover, the person in-charge of a conveyance transporting goods of value exceeding ₹ 50,000/-, from a place within the State to another place within or outside the State, shall be required to carry an e-waybill in addition to the tax invoice or bill of supply or delivery chat(an, as the case may be, as prescribed in rule 138A with effect from 01.06.2018. This notification is issued after due consultation with Chief Commissioner (Central Tax), Bhubaneswar Zone, Bhubaneswar. (Saswat Mishra, I.A.S) Commissioner of State Tax Odisha, Cuttack