H. Rajesh Prasad, Commissioner, State Tax, in consultation with the Chief Commissioner of Central Tax vide NOTIFICATION No. 3/2018, F. No. 3(163)/Policy-GST/2018/298-307, dated – June 15, 2018 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.