Rule 138A of CGST Rules -Documents and devices to be carried by a person-in-charge of a conveyance

(updated as on 07.03.2018)

(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 in physical form or the e-way bill number in electronic formor mapped to a Radio Frequency Identification Device embedded on to the
conveyance in such manner as may be notified by the Commissioner:
Provided that nothing contained in clause (b) of this sub-rule shall apply in case ofmovement of goods by rail or by air or vessel.
(2) A registered person may obtain an Invoice Reference Number from the common portalby 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 suchnumber 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 inPart 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 Device prior to themovement of goods.
(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances sowarrant, 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 wayof supply.;

CHAPTER XVI

E-WAY RULES

Chapter XVIof CGST Rules, 2017 consists of five rules relating to E-WAY RULESunder the GST regime. All this rules are available for your ready reference.
Rule 138 :Information to be furnished prior to commencement of movement of goods andgeneration of e-way bill
Rule 138A :Documents and devices to be carried by a person-in-charge of a conveyance
Rule 138B :Verification of documents and conveyances
Rule 138C :Inspection and verification of goods
Rule 138D : Facility for uploading information regarding detention of vehicle

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Click here to download the CGST Rules as updated on 15th November, 2017