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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Andhra Pradesh GST Act: Transporters Must Carry E-Waybill and Documents for Goods Over Rs. 50,000 or Face Penalties.</h1> The Andhra Pradesh Commercial Taxes Department issued instructions under the Andhra Pradesh Goods and Services Tax Act, 2017, mandating that transporters or vehicle owners carry specific documents when transporting goods. These include a tax invoice, bill of supply, or delivery challan, and an e-waybill for consignments exceeding Rs. 50,000 in value. The e-waybill is required for all interstate and intrastate transactions, except for exempted goods. Transporters accepting goods without these documents may face legal action, including vehicle confiscation, under Section 130 of the APGST Act, 2017. A list of exempted commodities is provided for reference.