The Assam Government notified that the provisions of the e-way bill rules for intra-State movement of goods from 16th May 2018.
An earlier notification issued by the Government said that for intra-State supplies, e-way bill provisions are mandatory from 1st March 2018. The present notification rescinded the said notification.
In a bid to bring more accountability and transparency in the transactions and thereby to curb tax evasion, the most-awaited E-way Bill provision under the Goods and Services Tax regime is to be rolled out from tomorrow.
Under the E-way Bill provisions, both the inter-State and intra-State movement of goods above Rs 50,000 is required to be pre-registered online.
Over 150 items of common use, including LPG cylinders, vegetables, food grain and jewellery, will be exempt from such transport permits, which can be checked by designated tax officials by intercepting a transporting vehicle. Goods moved on non-motorised conveyance, such as carts, are also outside the net.
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