Transportation of goods - Documents to be carried in physical ...

Case Laws GST

April 5, 2023

Transportation of goods - Documents to be carried in physical form or electronic form - Rule 138A - When the said provision specifically provided for that documents and devices to be carried by the person-in-charge of a conveyance including the invoice, this clearly means that the invoice has to be carried in physical form and if required shall be produced in its physical form. - HC

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Transportation of goods - Documents to be carried in physical ...

Case Laws GST

April 5, 2023

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