Certification Course on Practical Filing of Income Tax Returns
E_waybill is not required for transport the goods as specified in Annexure A to Rule 138(14) of CGST rules.
Eway Bill is not required for only specified items under GST Act like LPG, currency , vegetable, fruits etc. so which good are getting transported ?
exempted vide notification nos 2/2017 -CT & 2/2017-IT both dated 28/06/2017.
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