Commissioner State GST, Delhi has come out with Notification No. 3 dt. 15.06.2018 to compulsorily fill e-way Bill inside Delhi for all B2B transactions above Rs. 1 lakh only.

Further, B2C transactions to end customers of any value do not require e-way bill for intra State movement in Delhi but requires to carry invoice, challan etc. Notification applicable w.e.f. 16.06.2018.