Documents/ Devices Required for Movement of Goods under E-way Rules

Documents/ Devices Required to be carried by the Person In-charge of Conveyance for Movement of Goods under E-way Rules

As per CGST Rule 138A(1) relating to E-way Bill, the person in charge of a conveyance is required to carry the documents and devices for movement of goods, like tax invoice or bill of supply or delivery challan and a copy of the e-way bill/ number, either in physical form or mapped to a Radio Frequency Identification (RFI) Device embedded on to the conveyance, in such a manner as may be notified by the Commissioner.

Besides a registered person may obtain an Invoice Reference Number (IRN) from the common portal by uploading a tax invoice issued by him in FORM GST INV-1 and such IRN can be used for verification within 30 days, in lieu of the tax invoice.

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