Indexable research master. A transaction-date method for local thresholds, exemptions, movement documentation and detention consequences.
Transaction-date method
- Identify origin, destination and movement type.
- Apply central Rule 138 baseline.
- Open current local notification.
- Check threshold, commodity and distance conditions.
- Test expiry, extension and vehicle change.
- Archive notification and movement evidence.
Finin2min Q&A
Can the CGST Act alone decide a State tax matter?
No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.
Can a Central notification be assumed to have a local counterpart?
No. Capture the exact State or UT instrument and effective date.
Can another State's e-way bill threshold be used?
No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.
Which High Court decision should be prioritised?
Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.