Is it mandatory to issue consignment note.
what problems we/other party will face if we transport goods with out consignment note.
without issuing consignment note can I avail the benefit of gst exemption.
who is responsible in case of damage of goods / loss of goods/who is liable to take insurance
is there any provision to register vehicles under gta under any Act.
does the department consider any document as consignment note if it includes some details which are to be included in consignment note
As per Notification 12/2017 CT (R) GTA has been defined under clause
(ze) “goods transport agency” means any person who provides service in relation to transport of
goods by road and issues consignment note, by whatever name called;
1. Yes the it's mandatory issue Consignment Note (GR).
2. Without consignment note cannot be consider GTA , hence provision Applicable to GTA cannot Furnish
3. If Consignment Note is issued then it's GTA is responsible for the goods till its safe delivery to the consignee.
. As in GST there is no format being prescribed for Consignment Note , but few field need to necessary in GR Eg :
S.no., name of Consignor ,& Consignee,,detail of goods, place of origin , place of Destination.
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