E way bill applicable in Delhi for Intrastate movement for Value exceeding 1 lakh

Delhi becomes the last to implement intra state e-way bill amongst all States and UT’s in the Country . Commissioner State GST, Delhi has come out with Notification No. 3/2018 dt. 15.06.2018 to compulsorily fill e-way Bill inside Delhi for all B2B transactions above Rs. 1 lakh only. Further, B2C transactions of any value do not require e-way bill for intra State movement in Delhi. Notificatio…