Way bill requirement: prescribed VAT-era documents must be carried by the person in charge during goods movement under GST. Pursuant to rule 138 of the Gujarat Goods and Services Tax Rules, the documents specified under rules 51 and 52 of the Gujarat Value Added Tax Rules, 2006, as modified for the Gujarat Goods and Services Tax Act and Rules, are prescribed as the documents that the person in charge of a conveyance carrying consignments of goods must carry while the goods are in movement or in transit storage.