Indirect Tax Laws and Practice · E-way Bill

Documents, IRN and Consolidated E-way Bill Rules

Updated 11 October 2026 · Fact-checked

Under Rule 138A of the CGST Rules, the person in charge of the conveyance must carry the invoice, bill of supply or delivery challan, plus the e-way bill number or a copy (or an RFID-mapped e-way bill). An IRN QR code may be shown electronically. Several consignments in one vehicle are covered by a consolidated e-way bill in FORM GST EWB-02.

Understand Documents, Invoice Reference Number and Consolidated E-way Bill

An e-way bill is only useful if the officer on the road can check it. Rule 138A therefore tells the driver, or whoever is the person in charge of the conveyance, what must be in the vehicle during movement of goods.

The basic set has two parts. First, the invoice, bill of supply or delivery challan, as the case may be. Second, the e-way bill: a physical copy, or the e-way bill number in electronic form, or the e-way bill mapped to an RFID (Radio Frequency Identification Device) embedded on the conveyance, in the manner the Commissioner notifies. The Commissioner may also require a class of transporters to obtain an RFID, embed it on the conveyance and map the e-way bill to it before the goods move.

The e-way bill requirement in clause (b) does not apply where goods move by rail, air or vessel. The invoice or other document in clause (a) is still the base document. For imported goods, the person in charge must also carry a copy of the bill of entry filed by the importer, and the bill of entry number and date go in Part A of FORM GST EWB-01.

The Invoice Reference Number (IRN) comes from e-invoicing. Where an invoice is issued in the manner prescribed in rule 48(4), the QR code with the embedded IRN may be produced electronically for the proper officer, in place of the physical copy of the tax invoice. Where the registered person uploads the invoice, Part A of FORM GST EWB-01 is auto-populated by the common portal from FORM GST INV-1.

The consolidated e-way bill in FORM GST EWB-02 is used when a transporter carries several consignments, each with its own e-way bill, in one conveyance. The transporter bundles the individual e-way bills into one, so that the vehicle carries a single consolidated document. The rule text supplied covers the documents in Rule 138A; the details of EWB-02 are stated here without a rule number. Rule 138A(5) also lets the Commissioner, where circumstances warrant, require the person in charge to carry the invoice, bill of supply or bill of entry, or a delivery challan where goods move other than by supply, instead of the e-way bill.

Key rules to remember

Documents to carry: general rule: Invoice / bill of supply / delivery challan + (e-way bill copy OR e-way bill number OR RFID-mapped e-way bill); Rule 138A(1). Clause (a) and clause (b) both apply together.
Carriage by rail, air or vessel: Clause (b) e-way bill carriage requirement does not apply; Proviso to Rule 138A(1). The invoice or other document in clause (a) is still relevant.
Imported goods: Usual documents + copy of bill of entry; bill of entry number and date in Part A of FORM GST EWB-01; Second proviso to Rule 138A(1).
IRN and QR code: QR code with embedded IRN may be produced electronically in lieu of the physical tax invoice; Rule 138A(2). Applies where the invoice is issued under rule 48(4).
Auto-population: Part A of FORM GST EWB-01 auto-populated from FORM GST INV-1; Rule 138A(3), where the invoice is uploaded.
RFID: Commissioner may notify a class of transporters to embed RFID and map the e-way bill before movement; Rule 138A(4).
Notified substitute documents: Invoice / bill of supply / bill of entry, or delivery challan for non-supply movement, instead of e-way bill; Rule 138A(5). Only where circumstances warrant and by Notification.
Consolidated e-way bill: Multiple e-way bills in one conveyance → one FORM GST EWB-02; Prepared by the transporter. Section number not given in the supplied text.

How to solve Documents, Invoice Reference Number and Consolidated E-way Bill questions

Use this order for any question on documents to be carried, IRN or consolidated e-way bill.

1Identify who is asked about: the person in charge of the conveyance, the supplier or the transporter.
2Identify the mode of transport. If it is rail, air or vessel, the e-way bill carriage requirement in clause (b) does not apply.
3List the base document: invoice, bill of supply or delivery challan. A delivery challan fits movement not by way of supply.
4Add the e-way bill in one permitted form: physical copy, number in electronic form, or RFID-mapped.
5Check special facts: imported goods need the bill of entry copy and its number and date in Part A; an e-invoice allows the IRN QR code to be shown electronically.
6If several consignments travel in one vehicle, say that the transporter can use a consolidated e-way bill in FORM GST EWB-02.
7Check for a Commissioner's notification (RFID or substitute documents), since these apply only when notified.
8Write a clear conclusion: which documents must be carried and whether the case complies.

Quickest way: Three-line document check

When to use it: For MCQs and short case questions asking what the driver must carry.

Base document: invoice, bill of supply or delivery challan.
E-way bill: copy, number or RFID mapping, unless goods move by rail, air or vessel.
Add-ons: bill of entry for imports; QR code with IRN may replace the paper invoice; several e-way bills in one vehicle mean EWB-02.

Common mistakes in Documents, Invoice Reference Number and Consolidated E-way Bill

Saying the driver must always carry a physical e-way bill.
Students remember the older paper practice.
Fix: Rule 138A(1)(b) allows a copy, the e-way bill number in electronic form, or an RFID-mapped e-way bill.
Saying no document is needed for movement by rail, air or vessel.
The proviso is read too widely.
Fix: The proviso removes only clause (b), the e-way bill carriage. The invoice or other clause (a) document remains.
Forgetting the bill of entry for imported goods.
The second proviso is easy to miss.
Fix: For imported goods, also carry a copy of the bill of entry and show its number and date in Part A of FORM GST EWB-01.
Thinking the IRN QR code replaces the e-way bill.
Both are electronic documents.
Fix: The QR code with IRN may be produced in lieu of the physical tax invoice only. The e-way bill requirement is separate.
Using EWB-02 for a single consignment, or confusing it with EWB-01.
Form numbers look alike.
Fix: EWB-01 is the e-way bill with Part A and Part B. EWB-02 consolidates several e-way bills carried in one conveyance.
Assuming RFID and substitute documents apply to everyone.
Sub-rules (4) and (5) are read as general rules.
Fix: Both operate only through a Commissioner's Notification, for a class of transporters or where circumstances warrant.

Worked examples

Example 1

A Pune manufacturer sends goods by road to a buyer in Nagpur under a tax invoice. The driver has the invoice and the e-way bill number on his phone but no printout. Is the driver compliant with Rule 138A?

Show the solution

The person in charge of the conveyance must carry the invoice, bill of supply or delivery challan, as the case may be. The driver has the invoice.
He must also carry a copy of the e-way bill in physical form, or the e-way bill number in electronic form, or an RFID-mapped e-way bill.
The e-way bill number in electronic form is a permitted option under clause (b).
Mode is road, so the rail, air and vessel proviso does not apply, and clause (b) is needed. It is satisfied.

Answer: Yes. The invoice and the e-way bill number in electronic form satisfy Rule 138A(1)(a) and (b). A printout is not required.

Example 2

A transporter, Swift Carriers, loads goods of three consignors, each covered by a separate e-way bill, into one truck going from Surat to Jaipur. What should the driver carry, and what is the role of FORM GST EWB-02?

Show the solution

Each consignment travels with its own invoice or delivery challan, so the driver carries those clause (a) documents.
Each consignment has its own e-way bill. Carrying three separate e-way bills is cumbersome for checking.
Swift Carriers, as transporter, can bundle the three e-way bills into a consolidated e-way bill in FORM GST EWB-02.
The driver then carries the consolidated e-way bill (copy, number or RFID-mapped) together with the invoices or challans.

Answer: The driver carries the three invoices or challans plus the consolidated e-way bill in FORM GST EWB-02 prepared by the transporter, in place of three separate e-way bills.

Exam tips

For MCQs, memorise the two-part base set: invoice/bill of supply/challan plus e-way bill in a permitted form.
Quote the proviso exactly: rail, air or vessel excludes only clause (b).
In case scenarios, check for imports and for e-invoicing; each triggers an extra rule (bill of entry, or QR code with IRN).
Link EWB-02 to the words 'multiple consignments in one vehicle' and to the transporter.

Practice questions from E-way Bill

Documents, Invoice Reference Number and Consolidated E-way Bill: frequently asked questions

What documents must the person in charge of a conveyance carry?

The invoice, bill of supply or delivery challan, as the case may be, and a copy of the e-way bill, or its number in electronic form, or an RFID-mapped e-way bill. For imported goods, a copy of the bill of entry is also required.

Can the IRN QR code be shown instead of the invoice?

Yes, where the invoice is issued in the manner prescribed under rule 48(4), the QR code with the embedded IRN may be produced electronically for the proper officer in lieu of the physical copy of the tax invoice.

When is a consolidated e-way bill used?

When several consignments, each with its own e-way bill, move in one conveyance. The transporter prepares one consolidated e-way bill in FORM GST EWB-02.

Is an e-way bill needed for goods moved by rail?

The requirement to carry an e-way bill under clause (b) does not apply to movement by rail, air or vessel. The invoice or other clause (a) document is still relevant.