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            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.

            <h1>Obligation to carry e-way bill and prescribed transport documents ensures conveyance-level GST compliance during goods movement.</h1> 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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