Waiving off requirement of e-way bill for motor vehicles for road testing where goods are transported for reasons other than by way of supply under sub-rule (5) of rule 138A of MGST Rules, 2017 - SGST/e-way bill/02/2025-26 - Maharashtra SGST
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E-way bill waiver for road-testing motor vehicles permitted subject to bond, delivery challan, recordkeeping and reporting obligations. Waiver of the e-way bill requirement under sub-rule (5) of rule 138A of MGST Rules, 2017 is permitted for a specified taxpayer solely for transportation of motor vehicles for road testing not constituting supply, subject to execution of a bond covering vehicle value, use of pre authenticated duplicate delivery challans containing prescribed particulars, trade plate compliance, maintenance of dispatch/return records, monthly reporting to the jurisdictional State Tax Officer, furnishing additional information on request, and revocation on non compliance; permission is time limited to the financial year stated.
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 waiver for road-testing motor vehicles permitted subject to bond, delivery challan, recordkeeping and reporting obligations.
Waiver of the e-way bill requirement under sub-rule (5) of rule 138A of MGST Rules, 2017 is permitted for a specified taxpayer solely for transportation of motor vehicles for road testing not constituting supply, subject to execution of a bond covering vehicle value, use of pre authenticated duplicate delivery challans containing prescribed particulars, trade plate compliance, maintenance of dispatch/return records, monthly reporting to the jurisdictional State Tax Officer, furnishing additional information on request, and revocation on non compliance; permission is time limited to the financial year stated.
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