TMI BlogIntra-State movement of gold, precious stones, etc. and generation of e-way bills [ Rule 138F of CGST Rules ]X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation regarding intra-State movement of goods specified against serial numbers 4 and 5 in the Annexure appended to rule 138(14), in accordance with of rule 138F(1) of the State or Union territory Goods and Services Tax Rules, and Threshold Limit :- The consignment value of such goods exceeds the Rs. 2,00,000/- as may be notified by the Commissioner of State tax or Union ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. No requirement of furnishing information in PART B of FORM GST EWB-01 [ Rule 138F(2) ] The information as specified in PART B of FORM GST EWB-01 shall not be required to be furnished in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal, within 24 hours of generation of the e-way bill Exception an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. No E-way bill required to Generation for the movement of the goods [ Rule 138F(5) ] Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall, mutatis mutandis, apply to an e-way bill generated under this rule. Explanation.- For the purposes of this rule the consignment value of goods shall be the value, determined in accordance with the provisions of section 15 , declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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