Recently the GST E Way Bill was made mandatory in the national capital of India i.e. Delhi for the intrastate movement of goods for complete B2B transactions valuing more than 1 lakh starting from 16th June 2018.
The Commissioner State Tax in consultation with the Chief Commissioner of Central Tax issued a notification in which it was asked for mandatory generation of e way bill within Delhi for B2B transactions valuing more than 1 lakh.
Also to note, all the B2C transactions do not require generating GST E Way Bill regardless of the value of the consignment for the intrastate movement of goods.
The notification also stated some of the other exemption under the GST E Way Bill in Delhi are, that regardless of the value of consignment, the movement of goods from the registered business place of a taxable person to an unregistered end consumer and the transporter occupying invoice issued under Sec 31 of the Delhi Goods & Services Tax Act is exempted from GST E Way Bill for intrastate movement of goods within Delhi.
Even the exemption is from GST E Way Bill, other documents like tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, are required to be accompanied along with the consignment for the intrastate movement of goods within Delhi.
And with this, finally, Delhi also comes under the ambit of GST E Way Bill and is the final region to bring the GST E Way Bill for all the intrastate movement of goods.
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