Detailed Analysis About E Way Bill And Documents To Be Carried While Transporting Goods Under GST Law
In order to bring in the tax net, all transactions of supply, the legislature enacted provisions of EWB for the movement of goods for supply to consumer, vendor, manufacturer and agent including the movement of goods to oneself to it’s branch and for inward supply from an Unregistered person for a value exceeding Rs 50,000/-.Notification No. 15/2018 – Central Tax New Delhi, the 23rd March 2018 G.S.R. The Central Government hereby appointed the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) other than clause (7) , (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, to come into force.
Source Taxguru
