Page 183 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] IN RE : WHIRLPOOL OF INDIA LIMITED 269
16. Before embarking on adjudication of this issue, it is relevant here to
examine and understand G.O.Ms. No. 309, dated 24-7-2017 and GST Rule 138(9)
of APGST Act, 2007, hence these are abstracted hereunder for better clarity.
G.O. MS. No. 309 Dated : 24-7-2017
Read the following :
(1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16
of 2017) published in Extraordinary issue of Andhra Pradesh Ga-
zette No. 16, Part. IV.B, dated : 7-6-2017.
(2) From the Commissioner, Commercial Taxes, A.P., Vijayawada Let-
ter No. CCW/ GST/74/2015, dated 10-7-2017.
** ** **
ORDER :
The following notification will be published in an Extraordinary issue of the
Andhra Pradesh Gazette, dated : 24-7-2017 :
NOTIFICATION
Whereas, Section 68 of the Andhra Pradesh Goods and Services Tax Act,
2017 (Act No. 16 of 2017) provides that the Government may require the
person in charge of a conveyance carrying any consignment of goods of
value exceeding such amount as may be specified to carry with him such
documents and such devices as may be prescribed;
And, whereas, rule 138 of the Andhra Pradesh Goods and Services Tax
Pules, 2017, stipulates that till such time as an ‘e-way bill system’ is devel-
oped and approved by the Council, the Government may, by notification,
specify the documents that the person in charge of a conveyance carrying
any consignment of goods shall carry while the goods are in movement or
in transit storage;
Now, therefore, in exercise of the powers vested under Section 68 of the
Andhra Pradesh Goods and Services Tax Act, 2017 (Andhra Pradesh Act
No. 16 of 2017), read with Rule 138 of the Andhra Pradesh Goods and Ser-
vices Tax Rules, 2017, the Government of Andhra Pradesh hereby notifies
the document known as e-Way bill that is to be issued by the taxable person
or any other person.
This notification will come into force with immediate effect and will be in
operation till 30-9-2017.
(1) Every registered person or unregistered person or a person li-
able to be registered under the AP Goods and Services Tax
Act, 2017 shall generate e-Way bill in Form GST Waybill_1.
(2) e-Waybill is required for the movement of goods which are
not exempted under the Act for all purposes i.e., coming into
the State or going out of the State or for the movement within
the State, when the value of goods excluding tax exceeds Fifty
Thousand Rupees.
(3) However, the issue of an e-Waybill shall not be necessary
where a person, who is not a taxpayer, transports his house-
hold goods or other articles for his own use from one place to
another.
(4) Generation of e-Waybill shall be the responsibility of the per-
son as specified in the Table-1 below :

GST LAW TIMES  11th June 2020  183