In exercise of the powers conferred by Section 68 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017) and in pursuance of rule 138 of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Government hereby, till such time as an E-way bill system is developed and approved by the Council, specifies following documents, which shall be kept with in-charge of the vehicle carrying goods

(i) Invoice/Tax Invoice or Challan with GSTIN (if any) of consignor and consignee, complete address of consignor and consignee, quantity/weight of goods, Total value of goods.

(ii) Challan or bilty issued by the transporter.

2, This notification shall take effect from the date of issue.

By order and in the name of the Governor of Chhattisgarh,

(A.P. Tripathi)

Special Secretary