3384 DG/2018

(1)

jftLVªh la- Mh-,y-µ33002@99

Hkkjr ljdkj

REGISTERED No. D.L.-33002/99

GOVERNMENT OF INDIA

vlk/kj.k

EXTRAORDINARY

çkf/dkj ls çdkf'kr

PUBLISHED BY AUTHORITY

la- 130]

fnYyh] 'kfuokj] twu 16] 2018@T;s"B 26] 1940

¹jk-jk-jk-{ks-fn- la- 547

No. 130]

DELHI, SATURDAY, JUNE 16, 2018/ JYAISTHA 26, 1940

[N.C.T.D. No. 547

Hkkx—IV

PART—IV

——————

jk"Vªh; jktèkkuh jkT; {ks=k] fnYyh ljdkj

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

———————

O;kikj vkSj dj foHkkx

[uhfr ¼th,lVh½ ’kk[k]

vf/klwpuk

fnYyh] 15 twu] 2018

la- 3@2018

Qk- la- 3
¼163½@uhfr@th,lVh@2018@298&307-—fnYYkh eky ,oa lsok dj fu;ekoyh] 2017 ds fu;e

138 ds mifu;e ¼14½ ds [kaM ¼?k½ ds }kjk iznÙk ’kfDr;ksa dk iz;ksx djrs gq, और vf/klwpuk स. la- Qk- 3¼134½@

uhfr@th,lVh@2018@1626-36 fnukad 28/03/2018 ds अिधहण esa] eSa] ,p- jkts’k izlkn] vk;qDr ¼jkT; dj½] fnYyh]

eq[; vk;qDr ¼dsUnzh; dj½ ds ijke’kkZ ls] ,rn~}kjk अिधसूिचत करता gwWa fd fnYyh रा य ds v/khu vkus okys {ks= esa

varjk&jkT;h; (अंतर-रा य प रचालन के भीतर समा होने पर, लेकन कसी भी अय रा य से गुजरने के िबना) ifjpkyu gsrw] bZ&os

fcy dks l`ftr djus dh vis{kk ugha gksxh] जहां माल का मू#य 1,00,000/- से अिधक ugh हैA

इसके अलावा, सभी माल, चाहे कसी भी मू#य के हो, िजसक$ आपू&त' कर यो(य )ि* के पंजीकृत )ावसाियक -थान से एक

अपंजीकृत अंत उपभो*ा तक प रचालन म1 है और उसके साथ द#ली माल और सेवा कर अिधिनयम क$ धारा 31 के तहत जारी एक चालान

हो, अंतररा यीय प रचालन के िलए bZ&os fcy dks l`ftr djus dh भी vis{kk ugha gksxh ।

हालांक, कर चालान, आपू&त' िबल, वाउचर, िडलीवरी चालान या 6वेश के िबल जैसे द-तावेज, अंतर रा य ई-वे िबल से छूट के

माल के संबंध म1 साथ रखने क$ आव:यकता होगी ।

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

2. यह अिधसूचना जून 16, 2018 से लागू होगी।

3. vf/klwpuk सं. la- Qk- 03¼134½@uhfr@th,lVh@2018@1626-36 fnukad 28/03/2018 ,rn~}kjk र; क$ जाती है।

,p- jkts'k çlkn] vk;qDr ¼jkT; dj½

DEPARTMENT TRADE ANDTAXES

[POLICY (GST) BRANCH]

NOTIFICATION

Delhi, the 15th June, 2108

No. 3/2018

F. No. 3(163)/ POLICY (GST/2018/298-307.—In exercise of the powers conferred by clause (d) of

sub-rule (14) of rule 138 of the Delhi Goods and Services Tax Rules, 2017 and in supersession of notification

No. F. No. 3(134)/Policy-GST/2018/1626-36 dated 28/03/2018, I, H. Rajesh Prasad, Commissioner, State

Tax, in consultation with the Chief Commissioner of Central Tax, do hereby notify that the no e-Way Bill in

respect of movement of goods originating and terminating within the State of Delhi (intra-State movement but

without passing through any other State) shall be required where the consignment value does not exceed

Rs.1,00,000/- (rupees one lakh only).

Further all goods, irrespective of any value, the supply of which is from the registered business place

of a taxable person to an unregistered end consumer and the movement is accompanied by an invoice issued

under Sec 31 of the Delhi Goods & Services Tax Act shall also be exempted from the requirement of e-Way

Bill for intra-State movement.

However, 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 the 16^th day of June, 2018.

3.

Notification No. F. No. 3(134)/Policy-GST/2018/1626-36 dated 28/03/2018 is hereby rescinded.

H. RAJESH PRASAD, Commissioner (GST)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054. ALOK

KUMAR

Digitally signed

by ALOK KUMAR

Date: 2018.06.19

18:31:53 +05'30'