In exercise of the powers conferred by clause (d) of sub rule (14) of Rule 138 of Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as "said Rules"), the Commissioner, on the recommendation of the council, rescinds the Commercial Taxes Department notification No. S.O. 158, dated the 23 March, 2018, published in the Bihar Gazette, extraordinary, vide no. 265, dated 23 March, 2018.

2. The e-way bill in respect of movement of goods originating and terminating in the State of Bihar shall not be required to be generated where the consignment value does not exceed One Lac Rupees.

3. This notification shall come into force with effect from 20th April, 2018.

Dr. PRATIMA,

Commissioner Commercial Taxes.