Transport document requirement may obligate the person in charge to carry prescribed papers for high-value consignments. Under section 61 of the Model GST Law the person in charge of a transport vehicle may be required to carry a prescribed document for consignments whose value exceeds fifty thousand rupees, creating an evidentiary obligation to demonstrate the tax status of goods in transit and to facilitate inspection and enforcement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transport document requirement may obligate the person in charge to carry prescribed papers for high-value consignments.
Under section 61 of the Model GST Law the person in charge of a transport vehicle may be required to carry a prescribed document for consignments whose value exceeds fifty thousand rupees, creating an evidentiary obligation to demonstrate the tax status of goods in transit and to facilitate inspection and enforcement.
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