E-way bill requirement eased for intra state transport; invoices or delivery challans permitted as transitional alternatives. The notification clarifies that while e way bills are the default documentary requirement for consignments exceeding the prescribed value, the Commissioner authorizes substitution for intra state movements within Odisha by carrying either the tax invoice/bill of supply/bill of entry or a delivery challan as a transitional measure to allow stakeholders time to adopt the e way bill system.
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Provisions expressly mentioned in the judgment/order text.
E-way bill requirement eased for intra state transport; invoices or delivery challans permitted as transitional alternatives.
The notification clarifies that while e way bills are the default documentary requirement for consignments exceeding the prescribed value, the Commissioner authorizes substitution for intra state movements within Odisha by carrying either the tax invoice/bill of supply/bill of entry or a delivery challan as a transitional measure to allow stakeholders time to adopt the e way bill system.
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