Invoice submission requirement: consignments without e-waybill must provide purchase invoices to validation centres, with monthly reporting to enforcement. Mandatory submission of purchase invoice or bill of supply is required for interstate consignments without a valid e-waybill and below the prescribed value threshold; validation centres must collect and compile these invoices and furnish copies to the Enforcement wing of the Commercial Taxes Division (Headquarters) at Deorali, Gangtok by the fourth day of the month following the movement, to curb malpractices and safeguard IGST revenue.
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Provisions expressly mentioned in the judgment/order text.
Invoice submission requirement: consignments without e-waybill must provide purchase invoices to validation centres, with monthly reporting to enforcement.
Mandatory submission of purchase invoice or bill of supply is required for interstate consignments without a valid e-waybill and below the prescribed value threshold; validation centres must collect and compile these invoices and furnish copies to the Enforcement wing of the Commercial Taxes Division (Headquarters) at Deorali, Gangtok by the fourth day of the month following the movement, to curb malpractices and safeguard IGST revenue.
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