CGST Rules – Central Goods and Services Tax Rules, 2017
Rule 138A
Documents and devices to be carried by a person-in-charge of a conveyance
This Section of the Central Goods and Services
Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in
Central Tax Notification 12/2018 dated 7th March, 2018.
Refer to Rule 138A – Documents and devices to be carried by a person-in-charge of a conveyance for the
current version.
(1) The person in charge of a conveyance shall carry—
(a) the invoice or bill of supply or delivery challan, as the case may be;
and(b) a copy of the e-way bill or the e-way bill number, either physically or
mapped to a Radio Frequency Identification Device embedded on to the
conveyance in such manner as may be notified by the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the
common portal by uploading, on the said portal, a tax invoice issued by him
in FORM GST INV-1 and produce the same for verification by the proper
officer in lieu of the tax invoice and such number shall be valid for a
period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the
information in Part A of FORM GST EWB-01 shall be auto-populated by the
common portal on the basis of the information furnished in FORM GST
INV-1.
(4) The Commissioner may, by notification, require a class of transporters
to obtain a unique Radio Frequency Identification Device and get the said
device embedded on to the conveyance and map the e-way bill to the Radio
Frequency Identification Deviceprior to the movement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1),
where circumstances so warrant, the Commissioner may,by notification,
require the person-in- charge of the conveyance to carry the following
documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other
than by
way of supply.