Body CIRCULAR No. 01/2018-GST, No. CT/GST-15/2017/64, Dated , 28th January, 2018.

Subject: Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods - Reg.

As per section 68 of the Assam GST Act, 2017 read with rule 138 of the Assam GST Rules, 2017 (hereinafter referred to as the said rules), e-way bill is a document that is required to be carried by custodian of the goods while the goods are in transit across the country.

The Nationwide e-way bill system shall be rolled out in Assam in two stages i.e. from 1st day of February, 2018 along with rest of the country on inter-State movement of goods (movement of goods from one State to another State) and from 1st day of March, 2018 on intra-State movement of goods (movement of goods which commences and terminates within the State). Provisions of rule 138 of the said rules related to furnishing of information prior to commencement of intra-State movement of goods within the State of Assam and generation of e-way bill for such movement of goods will apply on and from, the 1st day of March, 2018. As such, irrespective of the value of the consignment, no e-way bill under rule 138 shall be required to be generated on intra-State movement of goods within the State of Assam till the 28th day of February, 2018.

e-Way Bill can be generated from the Common Goods and Services Tax Electronic Portal before commencement of movement of goods.

This is for information and necessary action of all concerned.

Sd/- Anurag Goel,

Commissioner of State tax, Assam,

Dispur, Guwahati