E-waybill requirement suspended for intra-state consignments in Odisha; carry invoice, bill of supply or delivery challan instead. Notification provides temporary exemption from generating e-waybills for intra-state transportation of consignments above the prescribed value, relieving registered persons and transporters of the e-waybill generation obligation under the relevant rule and authorising the person-in-charge of the conveyance to carry instead the tax invoice, bill of supply, bill of entry, or a delivery challan where goods are moved for reasons other than supply. The exemption is issued under the rule's proviso read with the State GST Act to allow stakeholders time to adapt.
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Provisions expressly mentioned in the judgment/order text.
E-waybill requirement suspended for intra-state consignments in Odisha; carry invoice, bill of supply or delivery challan instead.
Notification provides temporary exemption from generating e-waybills for intra-state transportation of consignments above the prescribed value, relieving registered persons and transporters of the e-waybill generation obligation under the relevant rule and authorising the person-in-charge of the conveyance to carry instead the tax invoice, bill of supply, bill of entry, or a delivery challan where goods are moved for reasons other than supply. The exemption is issued under the rule's proviso read with the State GST Act to allow stakeholders time to adapt.
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