Central Board of Excise and Customs' Notification No. 74/2017 – Central Tax dated the 29th December, 2017 — In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017 – Central Tax dated the 30th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.
- Rule 138 of Central Goods and Services Tax Rules, 2017 on "E-way Bills" was substituted vide notification No. 27/2017 – Central Tax dated the 30th August, 2017 and new Rules 138A, 138B, 138C and 138D was inserted.
- Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.
Rule 138A. Documents and devices to be carried by a person-in-charge of a conveyance.
Rule 138B. Verification of documents and conveyances.
Rule 138C. Inspection and verification of goods.
Rule 138D. Facility for uploading information regarding detention of vehicle.