Documents to be carried while transporting Goods in Odisha

Apr 05, 2018 | by Avantis RegTech Legal Research Team

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The State Government of Odisha has appointing April 1, 2018 as the date from which Rule 138 (other than clause 7), 138A, 1388, 138C and 138D of the Odisha Goods and Services Tax Rules will be effective; subject to the exceptions provided in Rule 138(14), it will be mandatory for a person in charge of a conveyance transporting goods, either inter-state or intra-state , of consignment value exceeding Rs. 50,000 to carry the following documents as prescribed in clause (a) and (b) of sub-rule (1) of Rule 138 A from April 1,2018, namely:-

·       The invoice or bill of supply or delivery challan, as the case may be; and

·       a copy of the e-way bill or the e-waybill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

In the pre-GST period, there was no provision of e-waybill under the Odisha Value Added Tax Act, 2005 and rules framed there-under for intra-state transportation of goods within Odisha. The State Government of Odisha is of the opinion that the stakeholders need some more time to get acquainted with the e-waybill provisions for intra-state movement of goods within Odisha.

Therefore, the Commissioner of State Tax, Odisha has specified that the person-in-charge of the of the conveyance transporting goods of consignment value exceeding Rs. 50,000 from any place within Odisha to another place within Odisha shall carry the following documents instead of the e-waybill, namely:-

·       tax invoice or bill of supply or bill of entry; or

·       a delivery challan, where the goods are transported for reasons other than by way of supply.

This Notification shall come into force with effect from April 1, 2018.

[Notification No. 5205/CT.,POL-41/1/2017]



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