Currently State - Punjab has not made it mandatory EWB for Intra State movement of goods

For Inter State is comulsory after satisfaction of all conditions as mentioned in section 138 of CGST

74                PUNJAB GOVT. GAZ. (EXTRA), JANUARY 29, 2018 (MAGHA 9, 1939 SAKA)

District Fatehgarh Sahib"        District Fatehgarh Sahib" shall be deleted.                                  shall be deleted.

Sd/-

ANURAG VERMA

Financial Commissioner and Secretary to Government of Punjab, Department of Rural Development and Panchayats.

DEPARTMENT OF EXCISE AND TAXATION

Bhupindra Road, Patiala, Punjab

NOTIFICATION

The 29th January, 2018

No. GST-I-2018/101.-In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Punjab Goods and Service Tax Rules, 2017, read with section 168 of the Punjab Goods and Service Tax Act, 2017 (Punjab Act No.5 of 2017), it is notified that no e-Way Bill will be required to be generated for a period of two months from 1st February, 2018 for intra-State supply of goods provided such goods do not cross the State boundary during transit.

1. This order is being passed after having consultation with the Chief Commissioner of Central Tax, Chandigarh Zone.
2. It is clarified that within this period of two months, a supplier can optionally generate the e-Way Bill for intra-State supplies also.

Sd/-

VIVEK PRATAP SINGH,

Commissioner of State Tax.

1427/1-2018/Pb.  Govt.  Press,  S.A.S. Nagar