The Government of Assam notified the list of documents which shall be carried by a person in charge of the conveyance at the time of consignment of goods till the implementation of E-way Bill system by the Central Government.
He present notification stated that “in order to prevent evasion of tax and to facilitate, regulate and monitor the inter-State movement of taxable goods, into Assam or outside Assam, it is considered necessary to notify certain documents for furnishing of relevant information online till e-way bill system is fully developed by the Goods and Services Tax Network.”
The Notification mandated furnishing of electronically generated ‘GST Inward Permit’ by the person in charge of the goods while importing/ transporting goods into the State.
In case of inter-State supply of taxable goods from the State to other States, the person making such outward supply is bound to furnish electronically generated “GST Outward Permit”.
For movement of taxable goods passing through the State, a dealer should carry Transit pass. It further clarified that the earlier system of issuance of Online Transit Pass and endorsement in respect of taxable goods coming from other States and meant for other States but passing through the State shall continue.
Read the full text of the Notification below.
