In exercise of the powers conferred by clause (d) of sub-rule 14 of Rule 138 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Kerala, in consultation with the Chief Commissioner of Central Tax, Kerala hereby notifies that the transport of goods mentioned in column (2), within such areas as mentioned in column (3), for the values mentioned in column (4) and subject to the conditions mentioned in column (5), are exempted from the requirement of e-Way Bill.
ii. the documents prescribed under Rule 56(18) should be carried in the sales van.
i. delivery chalan prescribed under Rule 55 of the Kerala State Goods and Services Tax Rules, 2017; or
ii. invoice prescribed under Section 31(3)(f) of the Kerala State Goods and Services Tax Act, 2017, as the case may be.
ii. the movement shall be accompanied by an invoice issued under Sec.31 of the Act.
SD/-
RAJAN N KHOBRAGADE IAS
COMMISSIONER
Explanatory Note
As per Rule 138(1), every registered person who causes movement of goods of consignment value exceeding Fifty Thousand Rupees in relation to (i) a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall before the commencement of such movement, generate an e-way bill. This notification is issued to exempt certain transactions from e-Way bill.