List of Documents While Moving Goods under GST

You should carry all required documents while moving goods from one place to other under GST regime. The goods can be moved by himself  or by transporter. But you need some required document to carry with you while moving goods from one place to others.

In this article, we would be discussing about the documents that a person-in-charge (transporter/supplier/buyer/sender/receiver) of a conveyance must carry. We would also be focusing on the verification process.

List of Documents to Carried by Person-in-Charge of Conveyance

To begin with, let us first start with the documents that the person-in-charge must carry while transporting goods from one state to another:

  • Invoice of the goods being transported (When goods are sent by the registered taxable person)
  • Bill of supply of the goods (When goods are sent by unregistered person)
  • Delivery challan of the goods (When goods are sent for job work means if there is no supply)
  • A copy of e-Way bill (When goods value is more than Rs.50,000) – More Detail Check Here
  • Other documents related to transporter approval

Exception –A person-in-charge may not be required to carry a physical invoice if an Invoice Reference Number has been generated through Form GST INV-01. In case of verification, the Invoice Reference Number is enough to satisfy the claim of the officer.

Cases where e-Way bill is not required

There may be certain cases where an e-Way is not required, in those cases the person-in-charge is required to furnish only two things- an invoice and a delivery challan.

How does Document Verification take place?

The vehicle which is carrying goods from one state to the other may be inspected by an authorized officer during the journey. While inspection, the officer will verify documents such as invoice of the goods, details of supply, copy of e-Way bill etc. Upon being satisfied with the verification the authorized officer may allow the vehicle to continue its journey.

However, there is an exception to the abovementioned procedure. If the authorized officer has information with respect to tax evasion, then he may demand physical inspection of goods. In such cases, permission of higher authorities is also not required by the officer.

Cases where a vehicle has already been inspected by an authorized officer during its journey, cannot be asked for re-inspection.

 

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