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CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

A truck is carrying goods imported by Meenakshi Imports Pvt. Ltd. from a port to its warehouse. In addition to the other documents required, what does Rule 138A say the person in charge of the conveyance must do in case of imported goods?

For imported goods the person in charge of the conveyance must also carry a copy of the importer's bill of entry and indicate the bill of entry number and date in Part A of FORM GST EWB-01, as the second proviso to Rule 138A(1) requires.

  1. ACarry a copy of the bill of entry filed by the importer and indicate its number and date in Part A of FORM GST EWB-01Correct
  2. BCarry the shipping bill filed by the exporter and indicate its number in Part B of FORM GST EWB-01
  3. CCarry only the bill of entry, with no mention in FORM GST EWB-01
  4. DCarry a copy of the importer's IEC certificate only

Explanation

The second proviso to Rule 138A(1) requires the person in charge to also carry a copy of the bill of entry filed by the importer and to indicate the bill of entry number and date in Part A of FORM GST EWB-01. The shipping bill relates to exports and is not mentioned.

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