Documents required for transporting goods within state and outside state in GST – Documents to be carried by transporter (GTA)

1.0 Introduction

The E-way bill has been notified by the government of India and hence, it has become very important for every business man and transporter to know what all documents he requires to generate and send along with the goods so that even if the GST officer stops the vehicle he does not end up paying penalties and confiscation of goods. Let us proceed and understand the list of documents required.

2.0 List of documents to be carried by a person – in – charge of the Conveyance

The transporter should carry the following documents along with to avoid any penalty and confiscation of goods:

• Tax invoice copy in case where goods are sent by the registered taxable person.
• Bill of supply where goods are sent by the unregistered person
• Delivery challan where goods sent is not treated as supply under GST, e.g. sending machines to build roads.etc.
• A Copy of e-way bill or the e-way bill number.
• Other important documents relating to transport or any other approval letter for any authority (if needed). E.g. if transporting petrol, the approval letter is required.

3.0 What is e-way bill or e-way bill number?

E-way bill is the new concept set up by the government of India where every invoice shall be uploaded on the GST website and then a e-way bill is generated. It is mandatory to generate e-way bill if the value of consignment is more than Rs.50,000/-.

However, where goods are sent to Uttar Pradesh, in that case, e-way bill shall be generated if the value of consignment shall exceed Rs.5000/-.

4.0 Production of e-way bill if required by proper officer

The E-way bill number shall be generated by uploading the tax invoice generated to the common portal and the same shall be produced before proper officer in case of verification.

5.0 Conclusion

If you need any help in generation of E-way bill, kindly email us at info@hubco.in.