Essential documents that should accompany the movement of Jewellery during the model code of conduct:
| Sl.No. | Document | Description |
| 1 | Original tax invoice / Delivery Challan | Sale: Tax invoice For any movement other than sale: Rule 55 Delivery Challan |
| 2 | E Waybill | Jewellery: It is still not mandatory in the state of Telangana. But, as the field officers may insist upon the same, E-way bills may be generated to avoid seizure of jewellery especially during the period of model code of conduct. Other than jewellery: Mandatory subject to specified conditions. |
| 3 | Authorisation letter | It can be prepared in favour of the logistics company or the person carrying the jewellery |
| 4 | A valid Photo ID | A valid photo id of the person carrying the jewellery must be available in transit. |
| 5 | Certified Stock Summary | Pl. refer the attachment below. |
| 6 | CBDT Clarification | CBDT Clarification dated 31.01.2024 can also be attached. |
Formats:
Authorisation letter:
Certified Stock Summary Format:
CBDT Clarification:
For frequently asked questions about E-way bill provisions for Gems & Jewellery Industry click here
E-way bill Portal Screenshots:
Source: CBDT Clarification, GJC, Previous updates of Hari Agarwal & Associates
