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 https://www.taxtmi.com/notifications?id=145174 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. en-us Fri, 20 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 18:21:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/notifications?id=145174 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. Notifications GST - States Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145174