Transport document compliance requires tax invoice or bill of supply to accompany goods when no e-way bill is needed.

The person-in-charge of a conveyance must carry a copy of the tax invoice or bill of supply when transporting goods in cases where an e-way bill is not required. The document carried must be one issued in accordance with the prescribed provisions governing tax invoices and bills of supply. The rule functions as a transport-document requirement for goods movement in the specified circumstances.

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