Rule 138A of 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.

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) 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.”

Amendments History:

Rule 138 substituted/ Rules 138A, 138B, 138C, 138D inserted vide Notification No. 27/2017 Central Tax dt. 30 Aug. 2017. Later, Proviso to Rule 138(1) was inserted vide Notification 34/2017 Central Tax dt. 15 Sept. 2017 and Rule 138 was again substituted with amendments in Rule 138A, 138D vide Notification No. 3/2018 Central Tax dt. 23 Jan. 2018. Final e-way bill rules were notified on 7 March 2018, whereby Rules 138, 138A, 138B, 138C, 138D were substituted vide Notification No. 12/2018 Central Tax dt. 7 Mar. 2018, pending notification on the date from which these rules shall be applicable. Subsequent amendments are as under:

1. Second Proviso to sub-rule (1) inserted vide Notification No. 39/2018 Central Tax dt. 4 Sept. 2018.


It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE

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