Movement of goods

[Puneet Goyal]

How to prove movement of goods to department in case of supply in same city (as in normal practice in Punjab, no bilty or transporter receipt provided in case of supply in same city) and pre e-way period ?

Is there any clarification, circular or notification where we can see what documents are required to prove movement of goods ?

AI Summary

Proof of movement of goods: absence of transport and delivery evidence can justify denial of input tax credit.
Proof of movement of goods is essential to substantiate Input Tax Credit; available evidentiary means include transporter receipts or vehicle-owner vouchers with payment proof, stock and inventory records, gate passes, loading/unloading receipts, weighment slips where applicable, and delivery acknowledgements. Absence of cogent material-such as seller identity, vehicle details, freight payment proof, delivery acknowledgement, tax invoices and payment particulars-permits tax authorities to deny credits, as the claimant bears the burden of proof to demonstrate actual physical movement and genuine transactions.