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1570 Points
Posted on 20 January 2018
As per Rule 138 of CGST Rules when the value of goods, which are being subjected to movement from one place to other, exceeds Rs 50,000/- then e-way bill has to be issued. Further goods transported for a distance of less than 10 KM within the State or UT then details of conveyance in PART-B is not required to be furnished.