Documents to be carried during movement of goods: tax invoices and mode-specific transport receipts required under Odisha GST rules. Under rule 138 of the Odisha GST Rules, the person in charge of a conveyance carrying consignments within Odisha must carry a tax document-Tax Invoice, Bill of Supply or Delivery Challan-and a mode-specific transport document: road-Lorry Receipt or Goods Forwarding Note; rail-Railway Receipt, Parcel Way Bill or Manifest; air-Air Way Bill or Air Consignment Note; sea-Bill of Lading, while goods are in movement or in transit storage.
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.
Documents to be carried during movement of goods: tax invoices and mode-specific transport receipts required under Odisha GST rules.
Under rule 138 of the Odisha GST Rules, the person in charge of a conveyance carrying consignments within Odisha must carry a tax document-Tax Invoice, Bill of Supply or Delivery Challan-and a mode-specific transport document: road-Lorry Receipt or Goods Forwarding Note; rail-Railway Receipt, Parcel Way Bill or Manifest; air-Air Way Bill or Air Consignment Note; sea-Bill of Lading, while goods are in movement or in transit storage.
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