GST Tip – 196

As per the Draft e-waybill rules, When the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, it will not be verified again during the journey unless there is specific information relating to evasion of tax is made available subsequently.

GST Tip – 194

As per the Draft e-waybill rules, the transporter or the person carrying the goods or conveyance should carry the tax invoice or delivery challan or bill of supply along with the copy of e-waybill or e-waybill number mapped to RFID device.