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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

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..... 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 Odi .....

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..... -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 .....

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..... thin 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 .....

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