In exercise of the powers conferred by section 68 of the Jharkhand Goods and Services Tax Act, the State Government do hereby specify the following documents that the person in charge of the conveyance carrying any consignment of goods in the State of Jharkhand shall carry, while the goods are in movement or in transit storage:-

1. For transportation of Goods on Road:

i. Tax invoice or Bill of supply or Delivery Challan

ii. Lorry Receipt or Goods Forwarding Notes.

2. For transportation of Goods by Railway:

i. Tax Invoice or Bill of supply or Delivery Challan

ii. Railway Receipt or Parcel Bills.

3. For transportation of Goods by Air:

i. Tax Invoice or Bill of supply or Delivery Challan

ii. Air Consignment Note or documents of like nature.

By the order of the Governor of Jharkhand,

K. K. Khandelwal,

Principal Secretary-cum Commissione