E-way bill requirement: conveyance must carry specified documents and may generate a fresh e-way bill using a delivery challan when expired. Directs the person-in-charge of conveyances carrying goods brought into the State through multimodal transport to carry a tax invoice or bill of supply, or a delivery challan where movement is not by supply, when in possession of an expired e-way bill and bill of coastal goods/railway receipt/airway bill. If goods cleared at the last in-State port/station/airport are to be moved to a different place than shown on the expired e-way bill, the person-in-charge must also carry a fresh e-way bill generated from a delivery challan by the recipient, together with the expired e-way bill, the coastal/railway receipt and the original delivery challan copy.
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.
E-way bill requirement: conveyance must carry specified documents and may generate a fresh e-way bill using a delivery challan when expired.
Directs the person-in-charge of conveyances carrying goods brought into the State through multimodal transport to carry a tax invoice or bill of supply, or a delivery challan where movement is not by supply, when in possession of an expired e-way bill and bill of coastal goods/railway receipt/airway bill. If goods cleared at the last in-State port/station/airport are to be moved to a different place than shown on the expired e-way bill, the person-in-charge must also carry a fresh e-way bill generated from a delivery challan by the recipient, together with the expired e-way bill, the coastal/railway receipt and the original delivery challan copy.
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