Government today notified that e-way bill is not required in the below two circumstances for intra state movement of goods in the state of Delhi.
1) If consignment value does not exceed Rs.1,00,000/-
2) In case of sale to unregistered end consumer irrespective of any value of goods provided it is accompanied by invoice, bill of supply, voucher, challan as the case may be.
NOTIFICATION NO - 3/2018 DATED: 15/06/2018
In exercise of powers conferred by clause (d) of sub rule (14) of rule 138 of the Delhi Goods and services Tax rules, 2017 and in supersession of notification no. F. NO. 3(134)/Policy-GST/2018/1626-36 dated 28/03/2018, I, H. Rajesh Prasad, Commissioner, State Tax, in consultation with the Chief Commissioner of Central Tax, do hereby notify that no e-way Bill in respect of movement of goods originating and terminating with in the state of Delhi (intra-state movement but without passing through any other state) shall be required where the consignment value does not exceed Rs. 100000/- (rupees one Lakh only).
Further all goods, irrespective of any value, the supply of which is from the registered business place of a taxable person to an unregistered end consumer and the movement is accompanied by an invoice issued under Sec 31 of the Delhi Goods & Services Tax Act shall also be exempted from the requirement of e-way bill for intra-state movement.
However, documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, shall be required to be carried even in respect of consignments exempted from intra-state e-way bill.
2. This notification shall come into force from with effect from the 16th day of June, 2018.
3. Notification No. F. NO. 3(134)Policy-GST/2018/1626-36 dated 28/03/2018 is hereby rescinded.