In pursuance of the provision of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, the Government of Gujarat hereby notifies that the documents as mentioned under rules 51 and 52 of the existing Gujarat Value Added Tax Rules, 2006 with modifications required under the Gujarat Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Rules, 2017 shall be the documents that the person in charge of a conveyance carrying consignment of goods shall carry while the goods are in movement or in transit storage.

By order and in the name of the Governor of Gujarat,

C. J. Mecwan

Joint Secretary to Government.