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          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.

          <h1>Tax invoice or bill of supply requirement: carriers must carry invoice documentation when e-way bill is not required.</h1> The person-in-charge of the conveyance must carry a copy of the tax invoice or bill of supply issued under the invoice rules when transporting goods in cases where an e-way bill is not required, establishing documentary compliance for goods in transit under the Central GST Rules.

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