Rule 138 of ‘Central Goods and Services Tax (CGST) Rules 2017’: E-way Rules
Provisions under Rule 138 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “E-way Rules”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:
CGST Rule 138: E-way Rules (Chapter-XVI: E-way)
Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.