Rule 138A of CGST Rules 2017: E-way Bill Documents/ Devices to be carried in a Conveyance

Rule 138A of ‘Central Goods and Services Tax (CGST) Rules 2017’: E-way Bill Documents/ Devices to be carried in a Conveyance

Provisions under Rule 138A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Documents and devices to be carried by a person-in-charge of a conveyance”, are as under:

CGST Rule 138A: Documents and devices to be carried by a person-in-charge of a conveyance (Chapter-XVI: E-way Rules)  

(1) The person in charge of a conveyance shall carry—

(a) the invoice or bill of supply or delivery challan, as the case may be; and

(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner:

Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.

(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.

(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.

(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.

(5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill

(a) tax invoice or bill of supply or bill of entry; or

(b) a delivery challan, where the goods are transported for reasons other than by way of supply.”

Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 138, 138A, 138B, 138C and 138D have been Substituted vide CGST (Second Amendment) Rules, 2018: Notification No. 12/2018-Central Tax dt. 7 March 2018. These Rules are effective from 1 April, 2018 as per Notification No. 15/2018 Central Tax dt. 23 March 2018.

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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