E way bill carriage requirement: person in charge must carry invoice and e way bill or approved electronic identifier during transport. Rule 138A requires the person in charge of a conveyance to carry the invoice, bill of supply, or delivery challan and either a physical copy of the e way bill, the e way bill number electronically, or an e way bill mapped to an embedded Radio Frequency Identification Device; rail, air, and vessel movements are excepted from the RFID mapping requirement. For imported goods the bill of entry must be carried and noted in the e way bill form. QR code/IRN invoices may be produced electronically and uploaded invoices will auto populate Part A of FORM GST EWB 01 from FORM GST INV 1. The Commissioner may notify classes of transporters to obtain RFIDs and may require alternative documents in specified circumstances.
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.
E way bill carriage requirement: person in charge must carry invoice and e way bill or approved electronic identifier during transport.
Rule 138A requires the person in charge of a conveyance to carry the invoice, bill of supply, or delivery challan and either a physical copy of the e way bill, the e way bill number electronically, or an e way bill mapped to an embedded Radio Frequency Identification Device; rail, air, and vessel movements are excepted from the RFID mapping requirement. For imported goods the bill of entry must be carried and noted in the e way bill form. QR code/IRN invoices may be produced electronically and uploaded invoices will auto populate Part A of FORM GST EWB 01 from FORM GST INV 1. The Commissioner may notify classes of transporters to obtain RFIDs and may require alternative documents in specified circumstances.
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