Consignment note requirement: GTAs must issue detailed consignment notes and specified documents qualify as invoices for service tax purposes. Amendments require goods transport agencies providing taxable road transport services to issue a serially numbered consignment note on receipt of goods, containing consignor and consignee names, vehicle registration, goods details, origin and destination and the person liable to pay service tax. The amendments also treat any document containing consignment note number and date, gross weight and prescribed particulars as an invoice/bill/challan for GTA-provided services, and clarify persons (consignor, consignee or specified commercial entities) in relation to which liability for freight exists.