In exercise of the powers conferred by Rule 138 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, the Governor is pleased to allow to notify the documents that the person incharge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage namely:-

(1) Every registered person making a supply of goods to any person shall provide the copy of the tax invoice, bill of supply, delivery challan or any other document prescribed, as the case may be, in accordance with the 'Tax Invoice, Credit and Debit Notes' rules, to such person or any other person taking delivery of the goods and it shall be carried along with the goods.

(2) Every registered person receiving a supply of goods from any person other than registered person shall issue an invoice or any other document prescribed, to such person and it shall be carried along with the goods.

(3) The owner, driver, any other person in charge of the conveyance, incharge of any goods stored while they are in transit or owner of the goods, in respect of the goods transported in the conveyance or goods so stored, shall carry with him the following documents:-

(i) Tax invoice, Bill of supply or in cases other than supply, delivery challan;

(ii) Bilty or Goods Receipt;

(iii) Any other document, as may be prescribed in this behalf by the State Government by notification.

(4) The Commissioner may by notification specify the procedure to be followed for the Inspection of Goods in Movement.

(5) This notification shall come into force from the 1st day of July, 2017.

By Order,

AMIT SINGH NEGI,

Secretary.