Western India Regional Council of
The Institute of Chartered Accountants Of India

Law Update Details

May 2018 CA. Kishor R. Gheewala

1. Time Limits Extension

Audit Certificate

Vide Circular No. GUJKA/VAT-5/17-18/otw. 209/182 dated 9/4/2018, the Time Limit for filing Final Return for the period 1st April, 2017 to 30th June, 2017, in Form 205-B by all the dealers & Uploading Audit Certificate in Form 217-A by the dealers, claiming carry forward of Input Tax Credit Exceeding Rs. 5 Lacs as on 30th June, 2017, has been further extended from 31st March, 2018 to 30th April, 2018.

2. E-Way Bill

Vide Notification No. GSL/GST/RULE-138(14)/B.12, dated 11th April, 2018, U/s. 68 of the Gujarat GST Act 2017, exemption is Granted from the Requirement of Generation of E-way Bill, for Intra-City Movement as well as Intra-State Movement of all goods within the state, except for Intra-State Movement of following 19 Commodities, having Consignment value exceeding Rs. 50,000/-.

1. All Kinds of edible oils 2. All kinds of taxable oil seeds
3. All kinds of oil cakes 4. Iron and Steel
5. Ferrous and Non-Ferrous metal and scrap thereof 6. Ceramic tiles
7. Brass parts and Brass items 8. Processed Tobacco and products thereof
9. Cigarette, Gutkha and Pan Masala 10. All types of Yarns
11. All types of Plywood, Block board, Decorative and Laminated Sheets 12. Coal including Coke in all its forms
13. Timber and Timber Products 14. Cement
15. Marble and Granite 16. Kota Stone
17. Naphtha 18. Light Diesel Oil
19. Tea (in leaf of powder form)  

In short, E-way bill is mandatory for Interstate movement of all goods, having Consignment value exceeding Rs.50,000/- except Notified Goods. For Intra-City & Intra-State movement, E-way bill is required to be generated in respect of aforesaid 19 commodities only. For Intra-City & Intra-State movement of goods other than aforesaid 19 commodities, E-way bill is not required to be generated irrespective of consignment value.


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