RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE JHARKHAND GOODS & SERVICES TAX RULES, 2017- E-WAY BILL – E-WAY BILL IMPLEMENTATION IN KARNATAKA
NOTIFICATION, DATED 31-3-2018
Provisions relating to e-way bill will be introduced through the country from 1-4-2018 for inter-State movement of goods. In Karnataka, the e-way bill system has been in force since September 2017.
This is to notify that the e-way bill will be mandatory for both intra-State and inter-State movement of goods in Karnataka. Therefore, both movement of goods within Karnataka as well as inter-State movement from and to Karnataka would require e-way bill as per the e-way bill rules. (Notification (4-N/2017) No. FD 47 CSL 2017). The rules are found here:
http://gst.kar.nic.in/Documents/NOTIFICATIONS/New%20Doc%202018-03-27.pdf
http://gst.kar.nic.in/Documents/NOTIFICATIONS/4N_FD47_CSL_2017.pdf