Rule 138A: Transporters must carry physical invoices during goods transit to meet GST documentation standards. https://www.taxtmi.com/highlights?id=69083 Transportation of goods - Documents to be carried in physical form or electronic form - Rule 138A - When the said provision specifically provided for that documents and devices to be carried by the person-in-charge of a conveyance including the invoice, this clearly means that the invoice has to be carried in physical form and if required shall be produced in its physical form. - HC en-us Wed, 05 Apr 2023 10:26:10 +0530 Wed, 05 Apr 2023 10:26:10 +0530 TaxTMI RSS Generator Rule 138A: Transporters must carry physical invoices during goods transit to meet GST documentation standards. https://www.taxtmi.com/highlights?id=69083 Transportation of goods - Documents to be carried in physical form or electronic form - Rule 138A - When the said provision specifically provided for that documents and devices to be carried by the person-in-charge of a conveyance including the invoice, this clearly means that the invoice has to be carried in physical form and if required shall be produced in its physical form. - HC Highlights GST Wed, 05 Apr 2023 10:26:10 +0530 https://www.taxtmi.com/highlights?id=69083