E-Way Bill Under GST
RELEVANT SECTION AND RULES:- Section 68 :- Inspection of goods in movement. Section 122 :- Penalty for certain offences. Section129:- Detention, Seizure and release of Goods and Conveyance in transit. Rule 138:- Information to be furnished prior to commencement of movement of goods and generation of e-way bill. INTRODUCTION:- During the pre GST period the goods consigned could have either invoice or delivery challan or the prescribed challan under the respective VAT or Sales Tax Act of the particular State. The goods which were consigned were normally instructed to be verified by the outgoing and incoming check post of that region. Because of this there used to be a huge delay in the movement of goods and more time was wasted in the check post or with the roving squad detentions, in case of improper documentation or for other purpose. When the Goods and Services Tax was introduced by the Government, one of its purpose was to make movement of goods easier and enable the