Documents to be carried while transporting of Goods w.e.f. 1st April 2018.

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....inting 15t day of April 2018 as the date from which Rule 138 [other than clause 7], 138A, 138B, 138C and 138D of the Odisha Goods and Services Tax Rules will be effective; subject to the exceptions provided in sub-rule (14) of rule 138, it will be mandatory for a person in charge of a conveyance transporting goods, either inter-state or intra-state , of consignment value exceeding fifty thousand r....

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....disha. Now, therefore, in exercise of the powers conferred by Sub-rule (5) of rule 138A of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), l, Saswat Mishra (I.A.S), Commissioner of State Tax, do hereby specify that the person-in-charge of the of the conveyance transporting goods of consignment value exceedi....