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.-
\n(1) The person in charge of a conveyance shall carry-
\n (a) the invoice or bill of supply or delivery challan, as the case may be; and
\n (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:
\nProvided 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.
\n4[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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he conveyance to carry the following documents instead of the e-way bill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vement of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 138ADocuments and devices to be carried by a person-in-charge of a conveyanceGSTE-way RulesRule 138A of Central Goods and Services Tax Rules, 20173[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, … Continue reading “Documents and devices to be carried by a person-in-charge of a conveyance”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7529","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7529"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7529\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n (a) tax invoice or bill of supply or bill of entry; or
\n (b) a delivery challan, where the goods are transported for reasons other than by way of supply.]
\n
\n
\n**************
\nNOTES:-
\n1.
\nInserted vide Notification No. 27 \/2017 – Central Tax dated 30-08-2017 w.e.f. 30-08-2017
\n2.
\nSubstituted 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”
\n3.
\nSubstituted 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,
\n “1[138A. Documents and devices to be carried by a person-in-charge of a conveyance.-
\n (1) The person in charge of a conveyance shall carry-
\n (a) the invoice or bill of supply or delivery challan, as the case may be; and
\n (b) a copy of the e-way bill or the e-way bill nu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (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-
\n (a) tax invoice or bill of supply or bill of entry; or
\n (b) a delivery challan, where the goods are transported for reasons other than by way of supply.]”
\n4.
\nInserted vide Notification No. 39\/2018 – Central Tax dated 04-09-2018
\n5.
\nSubstituted vide Notification No. 72\/2020-Central Tax dated 30-09-2020 before it was read as,
\n “(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.”
\n
\n –
Statute, statutor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n