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GST TIP – 459

In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

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GST TIP – 451

Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.

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