Under rule 138(3) of the CGST Rules, 2017, in which case may the conveyance details in Part B of an e-way bill be left out for the first road leg?
Question and options
Under rule 138(3) of the CGST Rules, 2017, in which case may the conveyance details in Part B of an e-way bill be left out for the first road leg?
Up to 50 km across a State border, from the consignor's place to the transporter's place for onward transport
Up to 50 km within the State, from the consignor's place to the transporter's place for onward transport
Up to 100 km within the State, from the consignor's place direct to the consignee's place
Up to 10 km within the State, from the consignor's place to the transporter's place for onward transport
Answer and explanation
The third proviso to rule 138(3) of the CGST Rules allows Part B to be left blank where goods are moved up to 50 km within the same State or Union territory from the consignor's place of business to the transporter's place of business for further transportation. The relaxation does not cover movement across a State border or direct delivery to the consignee.
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