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.