[Rule
138A. Documents and devices to be carried by a person-in-charge of a
conveyance. -
(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-waybill 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[Provided
further that in case of imported goods, the person in charge of a conveyance
shall also carry a copy of the bill of entry filed by the importer of such
goods and shall indicate the number and date of the bill of entry in Part A of
FORM GST EWB-01.]
3[(2) In case,
invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the
Quick Response (QR)code having an embedded Invoice Reference Number (IRN) in
it, may be produced electronically, for verification by the proper officer in
lieu of the physical copy of such tax invoice.]
(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.]
