Government of Madhya Pradesh, Commercial Tax Department, has issued Notification No. FA3-08/2018/1/V(18) dated 23/03/2022, in consultation with the Chief Commissioner of Central Tax Madhya Pradesh, in exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017, and in supersession of this department's notification no. F-A-3-08-2018-1-V(43) Bhopal, dated 24th April, 2018 as amended from time to time, to notify that no E-way bill is required to be generated for the movement of the goods as mentioned in the Table below :-
Table
S.No. |
Area and purpose |
Description of Goods |
Consignment Value of goods |
(1) |
(2) |
(3) |
(4) |
1 |
Intra- district movement |
All Goods |
Any value |
2 |
Inter- district movement |
All Goods except Goods mentioned in column (3) of serial no 3 and 4 |
Not exceeding Rs. One Lakh |
3 |
Inter- district movement |
All types of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Bidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106) |
Not exceeding Rs. Fifty Thousand |
4 |
Inter- district movement |
Medicine, Surgical goods and Active Pharmaceutical Ingredients of medicine having HSN code 3003, 3004 and 3006. |
Any value |
Now, therefore, E-way bill is required to be generated in case of intra-state movement of all goods other than referred to at Sr. No. 1, 2, 3 and 4 in the Table above. However, all the provisions and the procedures laid down in rules 138, 138A, 138B, 138C, 138 D and 138E shall apply mutatis mutandis for the intra-state movement in the State.
This Notification shall come into force from 15.04.2022.
