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

Under Rule 138A(5), when may the person in charge of a conveyance be required to carry a tax invoice, bill of supply, bill of entry or delivery challan instead of the e-way bill?

Under Rule 138A(5), where circumstances so warrant, the Commissioner may by Notification require the person in charge of the conveyance to carry the tax invoice, bill of supply, bill of entry or delivery challan, as applicable, instead of the e-way bill.

  1. AWhenever the value of goods is below the threshold, automatically
  2. BWhere circumstances so warrant, if the Commissioner so requires by NotificationCorrect
  3. CWhenever the transporter requests it in writing
  4. DOnly for movement of goods within the same district

Explanation

Rule 138A(5) says that, notwithstanding clause (b) of sub-rule (1), where circumstances so warrant the Commissioner may by Notification require the person in charge to carry the specified documents instead of the e-way bill. Delivery challan applies where goods move for reasons other than supply. No automatic, transporter-request or district-based rule appears.

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