M/s. Mahindra & Mahindra- Waiving off requirement of e-way bill for road testing where goods are transported for reasons “other than by way of supply “ under Rule 138(A)(5) of TGST Rules, 2017

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....CCT's Ref No. A(1)/12/2021, Dt. 04-04-2023 Sub:- M/s. Mahindra & Mahindra- Waiving off requirement of e-way bill for road testing where goods are transported for reasons "other than by way of supply " under Rule 138(A)(5) of TGST Rules, 2017- Regarding. Ref: 1. M/s. Mahindra & Mahindra Ltd, Ref No. M&M/GST/EWB/ 2022-23, Date: 28.02.2023. 2. Additional Commissioner(ST), Begumpet Divisio....

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....ict, Telangana State (GSTIN No.36AAACM3025E1Z0) to clear motor vehicles for road testing without generation of e-waybill to perform various road tests across India, subject to the following procedure and conditions mentioned below. 1. The taxpayer shall execute a bond sufficient to cover the value of the motor vehicles being cleared for the purpose of road testing in a calendar month, wit....

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....e of the Circle and Division with whom the taxpayer is registered for the purpose of GST and the notification number under which permission under Rule 138A(5) of CGST Rules, 2017 for such removal has been given; iii. The description, vehicle serial number/engine number/chasis number, as the case may be, to indentify the motor vehicle which has been cleared for the purpose of carrying out ....

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.... bond of differential value with the concerned divisional Assistant/Deputy Commissioner, before removal of the motor vehicle for testing purpose; 8. The taxpayer shall submit to the jurisdictional Assistant/ Deputy Commissioner, Telangana State, a monthly account containing the details of all the motor vehicles sent and received back after road testing; electronically as specified. ....