Guide to CG Commercial Tax notifications governing intra-state E-Way Bill generation, ₹50,000 threshold, job work movements, and transport vehicle detention under Section 129.
In This Article
4 SectionsChhattisgarh State GST E-Way Bill Rules: Intra-State Thresholds & Exemptions
Under the Chhattisgarh Goods and Services Tax (CGGST) Act, 2017, movement of goods within the state is subject to specific state notifications regarding E-Way Bill generation thresholds, documentation standards, and enforcement under Section 129 and Section 130.
1. Generation Thresholds in Chhattisgarh
- Inter-State Movement: E-Way bill is mandatory for consignment value exceeding ₹50,000 (or mandatory on first rupee for handicraft goods and inter-state job work by principal).
- Intra-State Movement within Chhattisgarh: Mandatory for consignment value exceeding ₹50,000 for all taxable goods.
- Exempted Goods Movement: No E-Way Bill is required for goods listed in the Annexure to Rule 138(14) of CGGST Rules (such as fresh agricultural produce, live animals, unroasted coffee, milk, and manual tools).
2. Mandatory Fields in Part-A and Part-B
An E-Way Bill consists of two essential parts:
- Part-A (Consignment Details): GSTIN of supplier and recipient, place of delivery, HSN code, document number (Tax Invoice / Delivery Challan), and invoice value.
- Part-B (Vehicle / Transporter Details): Transporter ID, vehicle registration number, and railway/airway bill number.
Crucial Rule: Generating Part-A alone does not constitute a valid E-Way bill for movement. The vehicle number in Part-B must be updated before the conveyance commences transit, except where goods are moved within 50 km to a transporter’s godown for consolidation.
3. Validity Period Calculation
| Distance in Kilometers | Normal Cargo Validity | Over Dimensional Cargo (ODC) / Multimodal Ship Validity |
|---|---|---|
| Up to 200 km | 1 Day | 1 Day (for every 20 km) |
| For every additional 200 km or part thereof | +1 Additional Day | +1 Additional Day (for every 20 km) |
Extension of E-Way Bill Validity
If a vehicle meets with a mechanical breakdown or transshipment delay within Chhattisgarh, the transporter or supplier can extend the validity within 8 hours before or 8 hours after the original expiry time on the E-Way bill portal.
4. Road Scrutiny & Vehicle Detention under Section 129
When state mobile squad officers intercept a vehicle at Raipur ring road, Tatibandh, or interstate check posts:
- Physical Inspection (Form GST MOV-04): Officers must issue an order for physical inspection within 24 hours of interception.
- Summary Report (Form GST MOV-05): Must be recorded on the portal within 3 days.
- Penalty under Section 129(1)(a):
- For taxable goods: 200% of the tax payable on detained goods.
- For exempted goods: 2% of the value of goods or ₹25,000, whichever is lower.
- Form GST MOV-07 (Notice) & Form GST MOV-09 (Order): An opportunity of hearing must be provided before final demand confirmation.
For urgent vehicle release, compounding representation, and Section 129 defense in Raipur, contact our GST Litigation Practice.
Authored by CA Rabi Agrawal & Practice Team
Rabi Agrawal & Associates, Chartered Accountants — Head Office Raipur (CG), Branch Office Jayapatna (Odisha).