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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Punjab GST Act: Transporters Must Carry Specific Documents u/rs 46 & 55 for Goods Movement Compliance.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, mandates that the owner or person in charge of a conveyance transporting goods must carry specific documents. These include a goods vehicle record, goods receipt, trip sheet or log-book, and a tax invoice, bill of supply, or delivery challan. These documents must contain details as per rules 46 and 55 of the Punjab GST Rules, 2017. The documents should be presented to a Proper Officer upon request during transit. This requirement aims to ensure compliance with tax regulations during the movement of goods.
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