Section 54(3) in Rajasthan Goods and Services Tax Rules, 2017
(3)Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the con-signer and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as con-signer, consignee or goods transport agency, and also containing other information as mentioned under rule 46.
