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Summary of  Notification No 14/2018 C.T./GST

Exemption from generation of e-waybill  in case of intra-state movement of goods in West Bengal  for job work.

Video on Notification No 14/2018 C.T./GST

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GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX

Notification No. 14/2018–C.T./GST

Dated: 12.07.2018

Whereas, Notification No. 13/2018-C.T./GST dated 06.06.2018 had been issued by the Commissioner of State Tax after consultation with the Principal Chief Commissioner of Central Tax, Kolkata Zone, under clause (d) of sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, notifying that the e-waybill in respect of movement of goods originating and terminating within the State of West Bengal (intra-State movement but without passing through any other State) shall be required where the consignment value exceeds Rs.1,00,000/- (rupees one lakh only).

2. Now, in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, after consultation with the Chief Commissioner of Central Tax, Kolkata Zone, and in partial modification of the Notification No. 13/2018-C.T./GST dated 06.06.2018, it is hereby notified that:–

(i) Generation of e-waybill under the West Bengal Goods and Services Tax Rules, 2017 for an intra-State movement of goods is exempted where such goods are being sent to a job-worker for job work as defined under clause (68) of section 2 of the Central Goods and Services Tax Act, 2017/ the West Bengal Goods and Services Tax Act,
2017 or are being sent from one job-worker to another job-worker or are being returned to the principal after such job work, and where such transportation is not for final delivery of the finished goods;

(ii) For all other incidences of intra-State movement of goods, the terms and conditions as laid down in the Notification No. 13/2018-C.T./GST dated 06.06.2018 issued by the Commissioner of State Tax, West Bengal, shall be applicable till any further amendments.

3. This Notification shall come into force with effect from the 12th day of July, 2018

Sd/-
SMARAKI MAHAPATRA,
Commissioner,
State Tax, West Bengal.

Download Notification No 14/2018 C.T./GST

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Summary of Notification No 13/2018 C.T./GST

West Bengal exempted intra-state e-waybill for job work : Notification No 14/2018 C.T./GST

Read Notification No 13/2018 C.T./GST

GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015

NOTIFICATION BY THE COMMISSIONER OF STATE TAX

Dated: 06.06.2018

Notification No. 13/2018–C.T./GST

Whereas, notifications under clause (d) of sub-rule (14) of rule 138 of the West Bengal  Goods and Services Tax Rules, 2017 bearing No. 07/2018-C.T./GST dated 29.03.2018 and No. 11/2018-C.T./GST dated 30.05.2018 have been issued by the Commissioner notifying that no e-waybill shall be required to be generated where the movement of goods commences and terminates within the State of West Bengal (intra-State) till 31st day of May, 2018, and that the provisions of rule 138 related to furnishing of information prior to commencement of intra-State movement of goods and generation of e-waybill for such movement of goods will apply on and from the 3rd day of June, 2018.

2. Now, in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, and after consultation with the Principal Chief Commissioner of Central Tax, Kolkata Zone, it is hereby notified that the e-waybill in respect of movement of goods originating and terminating within the State of West Bengal (intra-State movement but without passing through any other State) shall be required where the consignment value exceeds Rs.1,00,000/- (rupees one lakh only).

3. This Notification shall come into force with effect from the 6 th day of June, 2018.

Sd/-
SMARAKI MAHAPATRA,
Commissioner,
State Tax,West Bengal.

Download  Notification No 13/2018 C.T./GST

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