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

Under Rule 138A of the CGST Rules, 2017, a person in charge of a conveyance carrying goods covered by an e-way bill requirement must carry the invoice, bill of supply or delivery challan, as the case may be, together with which of the following?

The person in charge of the conveyance must carry the invoice, bill of supply or delivery challan, plus the e-way bill as a physical copy, as the number in electronic form, or mapped to an RFID device embedded on the conveyance, as Rule 138A(1) provides.

  1. AOnly a copy of the GST registration certificate of the consignor
  2. BA copy of the e-way bill in physical form, or the e-way bill number in electronic form, or the e-way bill mapped to an RFID device embedded on the conveyanceCorrect
  3. CThe GST return of the consignor for the preceding month
  4. DA certificate from the proper officer permitting movement of the goods

Explanation

Rule 138A(1) requires two things: the invoice, bill of supply or delivery challan, and the e-way bill in one of three permitted forms (physical copy, number in electronic form, or mapped to an RFID device). Registration certificates, returns or officer certificates are not listed.

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