The Government of Maharashtra on May 19, 2023, issued a notification regarding the Waiving of the requirement of e-way bill for motor vehicles for road testing where goods are transported for reasons ‘other than by way of supply for road testing where goods are transported for reasons ‘other than by way of supply’ under sub-rule (5) of rule 138A of Maharashtra Goods and Services Tax Rules 2017.
The following has been stated namely: -
• It has been decided to waive off the requirement of an e-way bill for motor vehicles for road testing where goods are transported for reasons ‘other than by way of supply under sub-rule (5) of rule 138A of Maharashtra Goods and Services Tax Rules 2017 which provides for the Documents and devices to be carried by a person-in-charge of a conveyance, and further states that the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry.
(b) a delivery challan, where the goods are transported for reasons other than by way of supply."
[Notification No. SGST/e-waybill/ 01/ 01/ 2023-24]
