Movement of goods under GST is strictly regulated to ensure proper tax compliance and curb tax evasion. For this purpose, the Government introduced the E-Way Bill mechanism under Rule 138 of the CGST Rules, 2017. To make the e-way bill system effective, Rule 138A specifies the documents and devices that must be carried by the person-in-charge of a conveyance during the transportation of goods.

Documents to Be Carried During Goods Movement

• Primary Document Requirement: The person in charge of any conveyance transporting goods must carry:
  • Invoice, or
  • Bill of Supply, or
  • Delivery Challan, as applicable to the transaction.
• E-way Bill: The conveyance operator must carry either:
  • A physical copy of the e-way bill, or
  • The e-way bill number in electronic (digital) form, or
  • The e-way bill mapped to an RFID device embedded on the vehicle as notified by the GST Commissioner.
• Exception: For rail, air, or sea (vessel) transport, carrying the e-way bill in physical or electronic form is NOT required.
• Imported Goods: In case of imported goods, an additional requirement is to carry a copy of Bill of Entry filed by the importer, and reference its number and date in Part A of FORM GST EWB-01.

E-Invoicing and Invoice Reference Number (IRN) – Latest Updates

• IRN Provision: If a registered person uploads their invoice in FORM GST INV-1 on the GST portal, the system uniquely generates an Invoice Reference Number (IRN).
  • IRN replaces the need to carry a physical copy of the invoice for verification.
  • Valid for 30 days from generation.
• QR Code (from Notification 72/2020): Where invoices are issued as per Rule 48(4) (i.e., e-invoicing), carrying a QR code with embedded IRN electronically suffices for verification—in lieu of a printed invoice.
  • No need for physical copy if QR code is present and accessible to the officer.

Auto-population and RFID Mandates

• Auto-population in e-way bill: If the invoice is uploaded under sub-rule (2), FORM GST EWB-01 is auto-populated based on the info in FORM GST INV-1.
• RFID Requirements: The Commissioner may notify certain transporters to use unique RFID devices, embedding them onto conveyances and mapping e-way bills to them before movement of goods.

Commissioner’s Notifications—Alternate Documents

• Alternate Documents in Special Circumstances: The Commissioner can, by notification, require that instead of an e-way bill, the person-in-charge carries either:
  • (a) Tax invoice or bill of supply or bill of entry, or
  • (b) Delivery challan, when goods are transported for reasons other than supply (e.g., job work, returns).

Latest Amendments and Key Notifications

Exceptions and Practical Notes

• No e-way bill required for goods transported by non-motorised vehicles, certain Customs movements, intra-state movements in specified areas, shipments below Rs. 50,000, etc..
• More details and updates are available on state GST portals or CBIC notifications.

Legal Consequences of Non-Compliance

If the person in charge of the conveyance fails to carry the prescribed documents:

• Goods and conveyance may be detained/seized under Section 129 of CGST Act, 2017.
• Penalties apply → 100% of tax due or ₹10,000 (whichever is higher).

Confiscation proceedings may be initiated under Section 130 in serious cases.