1. Time Limits Extension
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 |
||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.