waybill / road permit
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
10 April 2010
Dear Sir,
We, one of manufacturing unit having excise registration, VAT Tin & Service Tax Registration.
presently we are giving our sales documents like Excise invoice cum Tax Invoice (Duplicate for Transporter & Quadruplicate for CTD), Insurance copy & Waybill/ road permit to transporter for delivering the goods to our customers of our state and all over india.
my doubt is the waybill / road permit mandatory or not? some of my collegues said that there was no rule to prepare waybill / road permit along with sales documents. is it right or not? if it is not mandatory provide us the rule...
please help us...
Aravind Kumar
thanks in advance
We, one of manufacturing unit having excise registration, VAT Tin & Service Tax Registration.
presently we are giving our sales documents like Excise invoice cum Tax Invoice (Duplicate for Transporter & Quadruplicate for CTD), Insurance copy & Waybill/ road permit to transporter for delivering the goods to our customers of our state and all over india.
my doubt is the waybill / road permit mandatory or not? some of my collegues said that there was no rule to prepare waybill / road permit along with sales documents. is it right or not? if it is not mandatory provide us the rule...
please help us...
Aravind Kumar
thanks in advance
14 April 2010
Dear, In some states it is mandatory. Under MVAT Act, its not. Please refer relavent state rules for it on case to case basis. But its always preferable to issue it along with bill to avoid Check post issues at border of states.
Querist : Anonymous
Querist :
Anonymous
(Querist)
19 April 2010
Dear Sir,
We, one of manufacturing unit having excise registration, VAT Tin & Service Tax Registration situated in Andhra Pradesh.
presently we are giving our sales documents like Excise invoice cum Tax Invoice (Duplicate for Transporter & Quadruplicate for CTD), Insurance copy & Waybill/ road permit to transporter for delivering the goods to our customers of our state and all over india.
my doubt is the waybill / road permit mandatory or not? some of my collegues said that there was no rule to prepare waybill / road permit along with sales documents. is it right or not? if it is not mandatory provide us the rule...
please help us...
Aravind Kumar
thanks in advance
We, one of manufacturing unit having excise registration, VAT Tin & Service Tax Registration situated in Andhra Pradesh.
presently we are giving our sales documents like Excise invoice cum Tax Invoice (Duplicate for Transporter & Quadruplicate for CTD), Insurance copy & Waybill/ road permit to transporter for delivering the goods to our customers of our state and all over india.
my doubt is the waybill / road permit mandatory or not? some of my collegues said that there was no rule to prepare waybill / road permit along with sales documents. is it right or not? if it is not mandatory provide us the rule...
please help us...
Aravind Kumar
thanks in advance
14 March 2011
dear sir,
who has to submit the way bill the consignee or the consigner.
thanks
who has to submit the way bill the consignee or the consigner.
thanks
03 August 2025
Hi Aravind,
Thanks for your detailed query. Here's a clear explanation about Way Bill / Road Permit requirement under the VAT and Excise regime (especially applicable as of 2010, pre-GST):
1. Is Way Bill / Road Permit Mandatory?
Yes, it is generally mandatory to carry a valid Way Bill or Road Permit during transportation of goods for the following reasons:
VAT Compliance:
Under VAT laws (like Andhra Pradesh VAT Act), when goods are transported from one place to another (especially interstate or even sometimes within the state beyond a certain distance or value), a Way Bill or Road Permit is required to track goods movement and ensure tax compliance.
Prevention of Tax Evasion:
The Way Bill serves as proof that goods are being transported legally and taxes (VAT) have been paid or properly accounted for.
Excise Regulations:
Excise invoices and related documents are mandatory for excisable goods. Though excise itself does not specifically mandate Way Bills, transport documents are still necessary for movement and to avoid legal issues.
2. In Andhra Pradesh (AP) VAT Rules
As per the AP VAT Act and rules, a Way Bill or Road Permit is mandatory for transporting goods exceeding a specified value or quantity, especially when goods are moved interstate.
For intrastate movement, certain goods may also require Way Bills depending on the nature of goods and distance.
Without a Way Bill or Road Permit, goods in transit can be seized or delayed by tax officials, and penalties may be levied.
3. Is it mandatory to prepare Way Bill if you have Excise invoice cum Tax Invoice?
Sales Invoice (including Excise invoice cum Tax Invoice) alone is not a substitute for Way Bill / Road Permit.
Way Bill or Road Permit is an additional transport document required by VAT authorities for movement of goods, particularly to show tax compliance during transit.
4. Are there any exceptions?
Certain goods may be exempted or allowed movement without Way Bill under specific government notifications or for movement within a limited distance or value.
For exact exemptions, you should refer to AP VAT Rules or consult local VAT authorities.
5. Relevant Rule / Legal Provision:
Section 68 of the AP VAT Act, 2005 (and corresponding rules) requires issuance of Way Bills for movement of goods.
Failure to carry Way Bill may attract penalties under Section 72 of the AP VAT Act.
Summary:
Document Mandatory? Remarks
Excise Invoice cum Tax Invoice Yes (mandatory for excise and tax) Required for tax purposes, proof of sale
Way Bill / Road Permit Yes (mandatory for transport) Required for movement of goods under VAT laws
Insurance Copy Optional (as per company policy) For goods safety, not tax/legal mandatory
So, your colleagues saying Way Bill is not mandatory is not correct if you are transporting goods interstate or as per state VAT rules. You should issue Way Bills / Road Permits along with sales documents to ensure compliance and avoid penalties.
If you want to refer the exact legal text, you can see:
Andhra Pradesh Value Added Tax Act, 2005 - Sections 68, 69, 72
AP VAT Rules (way bill/road permit related provisions)
Thanks for your detailed query. Here's a clear explanation about Way Bill / Road Permit requirement under the VAT and Excise regime (especially applicable as of 2010, pre-GST):
1. Is Way Bill / Road Permit Mandatory?
Yes, it is generally mandatory to carry a valid Way Bill or Road Permit during transportation of goods for the following reasons:
VAT Compliance:
Under VAT laws (like Andhra Pradesh VAT Act), when goods are transported from one place to another (especially interstate or even sometimes within the state beyond a certain distance or value), a Way Bill or Road Permit is required to track goods movement and ensure tax compliance.
Prevention of Tax Evasion:
The Way Bill serves as proof that goods are being transported legally and taxes (VAT) have been paid or properly accounted for.
Excise Regulations:
Excise invoices and related documents are mandatory for excisable goods. Though excise itself does not specifically mandate Way Bills, transport documents are still necessary for movement and to avoid legal issues.
2. In Andhra Pradesh (AP) VAT Rules
As per the AP VAT Act and rules, a Way Bill or Road Permit is mandatory for transporting goods exceeding a specified value or quantity, especially when goods are moved interstate.
For intrastate movement, certain goods may also require Way Bills depending on the nature of goods and distance.
Without a Way Bill or Road Permit, goods in transit can be seized or delayed by tax officials, and penalties may be levied.
3. Is it mandatory to prepare Way Bill if you have Excise invoice cum Tax Invoice?
Sales Invoice (including Excise invoice cum Tax Invoice) alone is not a substitute for Way Bill / Road Permit.
Way Bill or Road Permit is an additional transport document required by VAT authorities for movement of goods, particularly to show tax compliance during transit.
4. Are there any exceptions?
Certain goods may be exempted or allowed movement without Way Bill under specific government notifications or for movement within a limited distance or value.
For exact exemptions, you should refer to AP VAT Rules or consult local VAT authorities.
5. Relevant Rule / Legal Provision:
Section 68 of the AP VAT Act, 2005 (and corresponding rules) requires issuance of Way Bills for movement of goods.
Failure to carry Way Bill may attract penalties under Section 72 of the AP VAT Act.
Summary:
Document Mandatory? Remarks
Excise Invoice cum Tax Invoice Yes (mandatory for excise and tax) Required for tax purposes, proof of sale
Way Bill / Road Permit Yes (mandatory for transport) Required for movement of goods under VAT laws
Insurance Copy Optional (as per company policy) For goods safety, not tax/legal mandatory
So, your colleagues saying Way Bill is not mandatory is not correct if you are transporting goods interstate or as per state VAT rules. You should issue Way Bills / Road Permits along with sales documents to ensure compliance and avoid penalties.
If you want to refer the exact legal text, you can see:
Andhra Pradesh Value Added Tax Act, 2005 - Sections 68, 69, 72
AP VAT Rules (way bill/road permit related provisions)
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