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....ts that, whereas goods with consignment value above ₹ 50,000/- is supported by invoices bearing IGST payments in the course of interstate transportation, many consignments with value below ₹ 50,000/- are not supported by invoices bearing IGST payment or valid invoices. To curb such malpractices and safeguard revenue through IGST payment in interstate trade it is hence made mandatory t....