Can the GST Department waive the requirement for E-way Bill for certain taxpayers / GSTIN ?
In a recent instance, the Maharashtra Commissioner of State Tax issued a notification exempting Tata Motors Passenger Vehicles Limited from e-way bill requirements when transporting vehicles for road testing — specifically in scenarios where the goods are moved for reasons other than by way of supply.
Apart from maintaining the records and preparing Delivery challan as specified under the GST Law, certain conditions that are required to be followed are as under:
1. The Taxpayer shall execute a Bond sufficient to cover the value of motor vehicle being cleared for the purpose of road testing in a calendar month.
2. Motor Vehicle shall be removed by the taxpayer for the purpose of road test under a delivery challan.
3. The exemption to carry Delivery challan instead of e-way bill is limited only to the transportation of motor vehicles for reasons other than supply AND limited to road test of such motor vehicles.
The copy of the notification is as under:
