Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
Rule 138 requires an e-way bill, including necessary transport particulars, before road movement of goods above the prescribed threshold, while Section 31 requires the invoice at or before removal. Rule 138A cumulatively requires the person in charge to carry the invoice, bill of supply or delivery challan and the e-way bill or permitted electronic equivalent. Goods moved without both records may be detained under Section 129, and later-created documents do not establish pre-movement compliance. Later documents may support an explanation on genuineness, proportionality or intent, but a credible contemporaneous evidentiary trail is required. Technical defects, short expiry or incomplete records with existing documentation require fact-specific assessment and should not be equated with wholly undocumented movement.
Rule 138 requires an e-way bill, including necessary transport particulars, before road movement of goods above the prescribed threshold, while Section 31 requires the invoice at or before removal. Rule 138A cumulatively requires the person in charge to carry the invoice, bill of supply or delivery challan and the e-way bill or permitted electronic equivalent. Goods moved without both records may be detained under Section 129, and later-created documents do not establish pre-movement compliance. Later documents may support an explanation on genuineness, proportionality or intent, but a credible contemporaneous evidentiary trail is required. Technical defects, short expiry or incomplete records with existing documentation require fact-specific assessment and should not be equated with wholly undocumented movement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
