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<h1>E way bill carriage requirement: person in charge must carry invoice and e way bill or approved electronic identifier during transport.</h1> 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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