Whereas, with the issue of Notification No,38443/F dated 30.12.2017 by the State Government appointing 1st day of February 2018 as the date from which Rule 138,138A, 138B, 138C and 138D of the Odisha Goods and Services Tax Rules will be effective; subject to the exceptions provided in clause (a), (b) and (c) of sub-rule (14) of rule 138, it will be mandatory for every registered person causing movement of goods of consignment value exceeding Rs.50,000/- for any of the purposes laid down in sub-rule (1) of rule 138 to generate an e-waybill in Form GST-EWB-01 in the manner prescribed in sub-rule(2) of the said rule.

And whereas, if the e-waybill is not generated by the registered person under sub-rule(2) and the goods are handed over to a transporter for transportation by road, the e-waybill shall be required to be generated by the said transporter in the manner prescribed in sub-rule(3) of rule 138.

And whereas, in the pre-GST period, there was no provision of e-waybill under the Odisha Value Added Tax Act' 2005 and rules framed there-under for intra-state transportation of goods within Odisha.

And whereas, it is being felt that the stakeholders need some more time to get acquainted with the e-waybill provisions for intra-state movement of goods within Odisha.

Now, therefore, in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), I, Saswat Mishra (I.A.S), Commissioner of State Tax, after consultation with the Chief Commissioner (Central Tax), Bhubaneswar, do hereby specify that no e-waybill is required to be generated by any registered person under sub-rule (2) or any transporter under sub-rule (3) of rule 138 for transporting goods of consignment value exceeding Ra.50,000/- from a place within Odisha to another place within Odisha.

Notification No.507/CT dt.08.01.2018 has already been issued under sub-rule (5) of rule 138A specifying that the person-in-charge of the conveyance transporting goods of consignment value exceeding Rs.50,000/- from any place within Odisha to another place within Odisha shall carry the following documents instead of the e-waybill, namely:-

(a) tax invoice or bill of supply or bill of entry; or

(b) a delivery challan, where the goods are transported for reasons other than by way of supply

This Notification shall come into force with effect from the 1st of February, 2018.

(Saswat Mishra, I.A.S)

Commissioner of State Tax

Odisha, Cuttack