E-way bill interim requirement: carriage of Tax Invoice, Manifest and Consignment Note during goods movement until system approval. Persons in charge of conveyances carrying consignments of goods taxable under GST must carry the Tax Invoice, Manifest and Consignment Note while goods are in movement or in transit storage until an E-way Bill system is developed and approved by the GST Council; this notification supersedes the earlier one and comes into force on publication in the Official Gazette.
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.
E-way bill interim requirement: carriage of Tax Invoice, Manifest and Consignment Note during goods movement until system approval.
Persons in charge of conveyances carrying consignments of goods taxable under GST must carry the Tax Invoice, Manifest and Consignment Note while goods are in movement or in transit storage until an E-way Bill system is developed and approved by the GST Council; this notification supersedes the earlier one and comes into force on publication in the Official Gazette.
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