Waybill requirement for movement of non-exempt goods: online generation, verification, validity limits by distance, and cancellability. Notification prescribes a Waybill as the mandatory, portal-generated document for movement of non-exempt goods above the specified value under section 68 and rule 138, allocates generation responsibility to supplier or recipient depending on transaction type, requires issuance of original and duplicate Waybills to accompany goods, mandates verification and retention of the original by the checking officer, limits cancellation to a short post-generation window for valid reasons, fixes distance-based validity periods, and exempts specified petroleum and allied products and alcoholic liquor from its application.
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Waybill requirement for movement of non-exempt goods: online generation, verification, validity limits by distance, and cancellability.
Notification prescribes a Waybill as the mandatory, portal-generated document for movement of non-exempt goods above the specified value under section 68 and rule 138, allocates generation responsibility to supplier or recipient depending on transaction type, requires issuance of original and duplicate Waybills to accompany goods, mandates verification and retention of the original by the checking officer, limits cancellation to a short post-generation window for valid reasons, fixes distance-based validity periods, and exempts specified petroleum and allied products and alcoholic liquor from its application.
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