In exercise of the powers conferred by clause (d) sub-rule 14 of Rule 138 of the Nagaland Goods and Services Tax Rules, 2017 (herein after referred to as the "said Rules") the Commissioner of State Taxes, Nagaland; Dimapur, hereby notify the 30th day of April, 2018 for Intra-State movement of goods (movement of goods which commences and terminates within the State). Provisions of rules 138 of the said rules relating to furnishing of information prior to commencement of intra-state movement of goods within the State of Nagaland and generation of e-way bill for such movement of goods will apply on and from, the 1st day of June, 2018, for all taxable goods of any value. No e-way bill under rule 138 shall be required to be generated on intra-state movement of goods within the State of Nagaland till the 29th day of April, 2018.

E-Way Bill can be generated from the common Goods and Services Tax Electronic Portal www.ewaybillgst.gov.in before commencement of movement of goods.

Sd/-

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur