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    <title>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</title>
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    <description>Permission is granted to the taxpayer to waive the e-way bill requirement for motor vehicles removed for road testing under sub-rule (5) of rule 138A, subject to execution of a bond covering vehicle value with the jurisdictional Deputy Commissioner, removal under a pre-authenticated delivery challan (in duplicate with specified particulars), trade plate compliance, maintenance of dispatch/return records, submission of monthly accounts, provision of additional information when required, accountability for taxable goods, and revocation on non-compliance; validity limited to the prescribed financial year.</description>
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    <pubDate>Wed, 18 Jun 2025 00:00:00 +0530</pubDate>
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      <title>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</title>
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      <description>Permission is granted to the taxpayer to waive the e-way bill requirement for motor vehicles removed for road testing under sub-rule (5) of rule 138A, subject to execution of a bond covering vehicle value with the jurisdictional Deputy Commissioner, removal under a pre-authenticated delivery challan (in duplicate with specified particulars), trade plate compliance, maintenance of dispatch/return records, submission of monthly accounts, provision of additional information when required, accountability for taxable goods, and revocation on non-compliance; validity limited to the prescribed financial year.</description>
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