- Mandatory E-Way Bills: Effective January 20, 2025, e-way bills are required for intra-state movement of gold and precious stones valued at Rs. 10 lakhs or more, as per Trade Circular No. 1/2025-Kerala GST.
- Inclusions and Exclusions: The mandate includes natural/cultured pearls, precious/semi-precious stones, and jewellery, but excludes over-the-counter B2C transactions ending at the point of sale.
- Compliance Requirements: E-way bills must be generated even for non-motorized transport and non-supply movements, with proper documentation and records maintained for job work, hallmarking, and temporary sales activities like exhibitions
Source A2ztaxcorp
