Rule 138A
Documents and devices to be carried by a person-in-charge of a conveyance
GST
E-way Rules
Rule 138A of Central Goods and Services Tax Rules, 2017
3[138A. Documents and devices to be carried by a person-in-charge of a conveyance.-
(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 form or 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 of movement of goods by rail or by air or vessel.
4[Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FO
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he 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.]
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NOTES:-
1.
Inserted vide Notification No. 27 /2017 – Central Tax dated 30-08-2017 w.e.f. 30-08-2017
2.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-02-2018 before it was read as, “Notwithstanding anything contained”
3.
Substituted vide Notification No.12/2018 – Central Tax dated 07-03-2018 w.e.f. 01-04-2018 (Notified by Notification No.12/2018 – Central Tax dated 07-03-2018) before it was read as,
“1[138A. Documents and devices to be carried by a person-in-charge of a conveyance.-
(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 nu
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vement of goods.
(5) 2[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.]”
4.
Inserted vide Notification No. 39/2018 – Central Tax dated 04-09-2018
5.
Substituted vide Notification No. 72/2020-Central Tax dated 30-09-2020 before it was read as,
“(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.”
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Statute, statutor
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