Punjab Government has
notified under Rule 138(14)(d) of Punjab GST Rules, 2017 that e-way bill will
not be required to be generated for a period of two months from 1st Feburary,
2018 for intra-state supply of goods provided such goods do not cross the
State boundry during the transit. However, a person may voluntarily generate
e-way bill for intra-state supplies.
The e-way bill will be applicable on intra-state supply of goods in the State of Punjab w.e.f 01.04.2018.
It is pertinent to mention
here that e-way bill seem to has been exempted only for intra-state supplies of
goods within Punjab. An important question now is whether e-way bill is
mandatory for transactions which do not fall under the definition of supply of
goods for example Job work, as the words mentioned are "intra-state supply
of goods".
The full notification is as
follows:
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