(1) The person in charge of a conveyance shall carry— (@) 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 subrule shall apply in case of movement of goods by rail or by air or vessel.
! This rule was inserted by Notification No. MGST-1017/C.R.148/Taxation-1, (Notification No.25/2017, Sixth Amendment-2017), dated 30% August, 2017, (w.e.f. 1% February, 2018.) and then substituted by Notification No. GST- 1018/C.R.04/ Taxation-1, (Notification No. 12/2018, Second Amendment-2018), dated 31t March 2018, (w.e.f. 1st April 2018). Prior to substitution this rule read as under:
“138A. Documents and devices to be carried by a person-in-charge of a conveyance.-I) 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 or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
(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 lie 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 conveyance to carry the following documents instead of the e-way bill- () 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.]
*These words were substituted for the words “Notwithstanding anything contained” by Notification No.GST-1018/C.R.14/Taxation-1 (Notification No.3/2018, First Amendment 2018) dated 24th January 2018, (w. e.
f. 1st February 2018).
289 ![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.]
2[(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 autopopulated 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 (I), 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.— ! This proviso was inserted by Notification No. GST-1018/C.R.86/Taxation-1, (Notification No. 39/2018, Eighth Amendment-2018), dated 18th September, 2018, (w.e.f. 4th September, 2018).
2 This sub-rule was substituted by Notification No. GST-1020/ C.R.91B/ Taxation-1, (Notification No. 72/2020, Eleventh Amendment-2020), dated 14th October, 2020, (w.e.f. 30th September, 2020). Prior to substitution this sub-rule was read as under:
(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.
290 (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.]