Practical Accounts And Taxation
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The E-way bill system would be applicable from June 1, 2018 in the State of Goa for intra-State movement of goods.In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of Goa Goods and Services Tax Rules, 2017, and whereas the Council has decided to enforce the e-way bill for intrastate movement of goods from 1st June, 2018. However, when the person-in-charge of the conveyance is exempted from carrying E-Way Bill, he will be required to carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be. All the provisions and the procedures laid down in rules 138-Information to be furnished prior to the commencement of movement of goods and generation of e-way bill, 138A-Documents and devices to be carried by person-in-charge of a conveyance, 138B-Verification of documents and conveyance, 138C-Inspection and verification of goods and 138D-Facility for uploading information regarding detention of vehicle shall mutatis mutandis apply to the above listed goods for the intra-State movement in the State. All this notification shall come into force from the 1st day of June, 2018.
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