GST law requires transporter to carry a duplicate copy of invoice, not original: HC

Kolvekar Logistics Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court)

In a significant ruling, the Karnataka High Court in the case of Kolvekar Logistics Vs Joint Commissioner of Commercial Taxes (Appeals) clarified that transporters are not required to carry the original tax invoice while transporting goods. Instead, a duplicate copy suffices under the Central Goods and Services Tax (CGST) Act and State Goods and Services Tax (SGST) Act.

Background of the Case

Kolvekar Logistics, a partnership firm registered under the Goods a

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