GTA 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.

So intentionally by not issuing consignment note I can disqualify as GTA. Hence eligible for Gst exemption. Because transportation of goods by road is not taxable in case of other than Gta and courier agency.

No ... following section going to be invoke by imposing penalty under Section 122(1) for issue incorrect or false invoice or under sub Section (2) of Section 125.