Type of Document: Notification
Notification Date: 27-Dec-2024
Relevant Act(s)/Rule(s): State Goods and Services Tax Rules, 2017
Relevant Section: Rule 138F(1)
Notification No.: Notification No. 10/2024-State Tax
State: Kerela
The Kerala State Goods and Services Tax Department has issued a notification under sub-rule (1) of Rule 138F of the Kerala Goods and Services Tax Rules, 2017. It mandates the following requirements for registered persons causing intra-State movement of goods specified at serial numbers 4 and 5 of the Annexure to sub-rule (14) of Rule 138:
Applicability:
1. Movement of goods in relation to a supply.
2. Movement for reasons other than supply.
3. Inward supply from an unregistered person.
Threshold:
This notification applies where the consignment value is not less than ₹10 lakhs.
Requirement:
Before commencing such movement, information relating to the specified goods must be furnished electronically in Part A of FORM GST EWB-01.
A unique number shall be generated, subject to the conditions specified under Rule 138F.
Effective Date:
This notification will come into force on January 1, 2025.
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