Notification No. GST/2017/6672 Dt. 30.03.2021

Last updated: 31 March 2021

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The Rajasthan Commercial Taxes Department has issued an amendment to the Goods and Services Tax Rules, 2017, concerning intra-state movement of goods. Effective from 1st April 2021, specific goods, including tobacco products and pan masala, will have new entry requirements in the e-way bill table. Additionally, even for consignments exempted from intra-state e-way bills, relevant documents like tax invoices or delivery challans must be carried.

GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
Jaipur, dated: March 30, 2021

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the “said rules”, I, Abhishek Bhagotia, Chief Commissioner, State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone, hereby makes the following amendment in this department’s notification No. F.17(131) ACCT/GST/2017/3743, dated the 6^thAugust, 2018, namely:-

i. In the table, after serial number 1 and the entries thereto, the following serial number and entries thereto shall be inserted, namely:-

Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan

Any Goods except all type of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Sidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106)

Not exceeding Rs. 1 lakh.

ii. In the said notification, after the table, the following proviso shall be inserted, namely:‑

“Provided that documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, shall be required to be carried even in respect of consignments exempted from intra-State e-way Bill.”

2. This notification shall come into force with effect from 1st Day of April, 2021.

[F.17(131-Pt.-II)ACCT/GST/2017/6672. ]

(Abshishek Bhagotia)
Chief Commissioner of State Tax,
Rajasthan, Jaipur.

FAQ :

This notification comes into force with effect from the 1st Day of April, 2021.

The amendment specifically inserts new entries for 'Any Goods except all type of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Sidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106)' where the movement commences and terminates within the State of Rajasthan.

The value limit for the newly inserted entry is 'Not exceeding Rs. 1 lakh'.

Yes, documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, shall be required to be carried even in respect of consignments exempted from intra-State e-way Bill.

The amendment was made by Abhishek Bhagotia, Chief Commissioner, State Tax, Rajasthan, in exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017.