In a recent missive, the State Government of Andhra Pradesh has prescribed the documents to be accompanied while transporting goods after the implementation of e-way bill under the GST regime.
According to the circular issued on Friday, Tax invoice [or] Bill of Supply [or] Delivery Challan and e – waybill in “FORM GST e-waybill_1”, if the value of the consignment is exceeding Rs. 50,000 [excluding tax] must be carried during the course of consignment.
This e-waybill shall be enclosed in all situations viz., all interstate purchases/imports by way of Advance e-waybill [or] interstate supplies [or] supplies made within the State of Andhra Pradesh.
“the transporter/owner of the conveyance should accept the goods for transport, only when the owner of the goods provides them the above documents. If the transporter/owner of the conveyance agrees to transport the goods which are not covered by the above documents, prescribed, it will be construed that such transporter/ owner of the conveyance is transporting the goods with an intention to aid and abet the evasion of tax on the part of the owners of the goods. In such circumstances, the transporters/owner of the conveyance is liable for action under Section 130 of the APGST Act, 2017 and, as a consequence, their conveyance /vehicle is liable for confiscation, independently in addition to the action to be taken against the owner of the goods,” the circular said.
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