Carriage of e-way bill requirement: conveyance must carry invoice or e-way bill or mapped RFID for goods movement. The person in charge of a conveyance must carry the tax invoice, bill of supply, or delivery challan as applicable and a copy of the e-way bill or its number, physically or mapped to an RFID. A registered person may upload an invoice in FORM GST INV-1 to obtain an Invoice Reference Number to produce in lieu of the invoice, and the common portal will auto-populate Part A of FORM GST INS-01 from that upload. The Commissioner may require unique RFID embedding and may permit specified alternative documents in place of the e-way bill.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Carriage of e-way bill requirement: conveyance must carry invoice or e-way bill or mapped RFID for goods movement.
The person in charge of a conveyance must carry the tax invoice, bill of supply, or delivery challan as applicable and a copy of the e-way bill or its number, physically or mapped to an RFID. A registered person may upload an invoice in FORM GST INV-1 to obtain an Invoice Reference Number to produce in lieu of the invoice, and the common portal will auto-populate Part A of FORM GST INS-01 from that upload. The Commissioner may require unique RFID embedding and may permit specified alternative documents in place of the e-way bill.
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