In exercise of the powers conferred by clause (d) of sub rule (14) of Rule 138 of Bihar Goods and Services Tax Rules, 2017 the Commissioner hereby directs that the e-way bill required to be generated under Rule 138 of the said rules shall not be required in respect of movement of goods originating and terminating in the State of Bihar where the consignment value does not exceed Two Lac Rupees.

2.The notification of Commercial Taxes Department S.O. 109, dated 29th June, 2017 published in the Gazette of Bihar, Extraordinary, vide number 566, dated the dated 29th June, 2017 is hereby superceded :

Provided that Bihar e-way bill generated up to 31st January 2018 shall be valid till the period as prescribed in departmental notification S.O 109 dated 29th June, 2017.

3.This notification shall come into force with effect from 1st February, 2018.

By the order of Governor of Bihar,

Dr. PRATIMA S K VERMA,

Commissioner Commercial Taxes.