In exercise of the powers conferred by clause (d) of sub rule (14) of rule 138 of the Punjab Goods and Service Tax Rules, 2017, read with section 168 of the Punjab Goods and Service Tax Act, 2017 (Punjab Act No.5 of 2017), it is notified that no e-Way Bill will be required to be generated for a period of two months from 1st April, 2018 for movement of goods in connection with intraState supply provided such goods do not cross the State boundary during transit.

2. This order is being passed after having consultation with the Chief Commissioner of Central Tax, Chandigarh Zone.

3. It is clarified that within this period of two months, a supplier can optionally generate the e-Way Bill for intra-State supplies also.

VIVEK PRATAP SINGH,

Commissioner of State Tax.