THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Circulars and Advance Ruling
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Body CORRIGENDUM TO Trade Circular No. 36T of 2018, Dated 19th December, 2018

Corrigendum to Trade Circular No. 36T of 2018 dated 3rd December 2018.

Office of the

Commissioner of State Tax,

Maharashtra State, 8th

Floor, GST Bhavan, Mazgaon,

Mumbai-400 010.

No. JC fHOI -1 /GST/2018 /NOTI /E-way Bill/ADM-8 dated 19th December 2018

To, ........................

...............................

Subject : Corrigendum to Trade Circular No. 36T of 2018 dated 3rd December 2018.

Ref. (1) The Notification No. 15E/2018 State Tax, dated 29th June, 2018 published in Maharashtra Government Gazette, Extra-ordinary, Part-II, No. 54 dated the 30th June 2018.

(2) Circular No. 41/15/2018-GST dated 13th April 2018 issued by the CBIC.

(3) Trade Circular No. 14T of 2018 dated 23rd April 2018.

(4) Circular No. 49/23/2018-GST dated 21st June 2018 issued by the CBIC.

(5) Trade Circular No, 35T of 2018 dated 3rd December 2018.

(6) Trade Circular No. 36T of 2018 dated 3rd December 2018.

Sir/Gentlemen/Madam,

1 . You are well aware the Trade Circular cited at Ref. (6) above was issued whereby Trade Circular No, 14T of 2018 dated 23rd April 2018 was modified and certain relaxations were provided as detailed in Para-5 (Page-3) of the Trade Circular No. 36T of 2018 dated the 3rd December 2018.

2. However, in Para-3 it was stated that,-

"Section 68 of the MGST Act read with rule 138A of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the MGST Rules) requires that the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs. 50,000/ - should carry a copy of documents viz., invoice/bill of supply/delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification.

3. It may be seen that there is some ambiguity in stating that..............the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs. 50,000/- should carry............. This

monetary limit is applicable for the inter-State movement of the consignment of goods and not for the intra-State movement.

4. In the light of the aforesaid, it is hereby clarified that, there is no change in the monetary limit for the intra-State movement of the goods as provided under the Notification cited at Ref. (1) above. In

other words, with effect from 1st July 2018, no e-way bill is required to be generated for the intra-State movement in the State of Maharashtra, in respect of the goods given in the Table below provided that the movement of the said goods commences and terminates within Maharashtra State and the consignment value of the said goods is as given in the Column (4} of the said Table

Table

Sr. No.	Area and purpose	Description of goods	consignment value of the goods
(1)	(2)	(3)	(4)
1	Where the movement commences and terminates within the State of Maharashtra.	Any goods	Not exceeding Rs. 1 Lakh
2	Where the goods described in column (3) are transported for a distance of upto fifty kilometers within the State of Maharashtra for the purpose of job work as defined in sub-section (68) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 or, as the case may be, sub-section (68) of section 2 of the central Goods and Services Tax Act, 2017.	Hank, Yarn, Fabric and Garments.	Any value

5. All the stake holders are requested to take the note of the aforesaid corrigendum. The Trade Circular No. 36T of 2018 dated 3rd December 2018 stands modified as above and the rest remains unchanged.

6. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner State Tax at an early date.

Yours faithfully,

(Rajiv Jalota)

Commissioner of State Tax,

(GST) Maharashtra State, Mumbai.