Tamil Nadu Government notifies documents to be carried in respect of goods brought from other states through multimodal transport

Tamil Nadu Government notifies documents to be carried in respect of goods brought from other states through multimodal transport

April 3, 2019 Fiscal, Industries, Tamil Nadu 0

Commissioner of Commercial Taxes – Government of Tamil Nadu has issued Notification No. 03/2019-TNGST/CST dated 2nd April, 2019 to direct the person in charge of a conveyance, documents to be carried for transporting goods brought from other States into State of Tamil Nadu through multi-modal transport.

Key points of the Notification are:

A.In cases where the person in charge of the conveyance holds the expired e-way bill for the shipment bearing the place of final destination and bill of coastal goods / Railway receipt / Airway bill the following documents are required to be carried:

  • Tax invoice or bill of supply; or
  • A delivery challan, where the goods are transported for reasons other than by way of supply.

B. In cases where the person in charge of the conveyance holds the expired e-way bill and such goods are intended to be transported to a place other than the place of final delivery mentioned in the expired e-way bill, after clearance from the last port or railway station or airport located in the State of Tamil Nadu, the following documents are required to be carried:

  •         Fresh e-way bill generated using delivery challan issued by the recipient or consignee of the goods, subject to the condition that he is also in possession of the expired e-way bill bearing the place of final destination located in the State of Tamil Nadu, bill of coastal goods / Railway receipt and
  •         Copy of the delivery challan based on which the expired e-way bill was generated.

Source: Commissioner of Commercial Taxes – Government of Tamil Nadu

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