CGST Rule 138A: E-way Bill Documents/ Devices to be carried in a Conveyance

Provisions under Rule 138A of CGST Rules, 2017 relating to “Documents and devices to be carried by a person-in-charge of a conveyance”:

CGST Rule 138A: Documents and devices to be carried by a person-in-charge of a conveyance (Chapter XVI: E-way Rules) [*1]

(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.

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 FORM GST EWB 01. [*2]

(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice. [*3]

(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 Device prior 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.”

Notes (History of Amendments in Bare Text):

1. CGST Rule 138A initially introduced vide Notification 27/2017. Later, on 23/01/2018, amendments were made in Rule 138A & 138B. However, Rule 138A was finally substituted and notified on 07/03/2018 vide Notification 12/2018, followed with commencement date of 01/04/2018 vide Notification 15/2018. It may be noted that text of this Rule is based on such final E-way Bill Rules (Notification 12/2018 & 15/2018) and subsequent amendments.

2. In sub-rule (1), second proviso inserted from 04/09/2018 vide Notification 39/2018.

3. Sub-rule (2) substituted from 30/09/2020 vide Notification 72/2020. Please refer Notification 12/2018 for the text thereof before substitution.