Obligation to carry e-way bill and prescribed transport documents ensures conveyance-level GST compliance during goods movement.

The person in charge of a conveyance must carry the tax invoice, bill of supply or delivery challan and a copy of the e-way bill physically or the e-way bill number electronically or an e-way bill mapped to an RFID embedded on the conveyance; imported goods require the bill of entry and its particulars in Part A of FORM GST EWB-01. An e-invoice QR with an IRN may be produced electronically instead of a physical invoice. The Commissioner may mandate RFID devices or require carrying a tax invoice, bill of entry, or a delivery challan instead of the e-way bill.

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