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For a covered movement of goods, carry both the transaction document and the movement record. The normal set is the GST tax invoice, bill of supply or delivery challan, as applicable, together with a copy of the e-way bill or the e-way bill number. Rule 138A of the Central Goods and Services Tax Rules is the governing checklist. An e-way bill does not replace the invoice: the invoice (or its permitted substitute) explains the supply or reason for movement, while the e-way bill connects that consignment to its transport details.
For imported goods, add the bill of entry and make sure its number and date are entered in Part A of the e-way bill. In a bill-to/ship-to transaction, the Ship To GSTIN is mandatory under the GSTN advisory dated 20 May 2026; use URP when the consignee is unregistered. The practical instructions below are aimed at consignors, consignees, transporters and drivers preparing a vehicle for GST inspection.
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The short answer: invoice and e-way bill have different jobs
A transporter should treat the two records as complementary, not interchangeable. The transaction document establishes what is being supplied or why the goods are moving. The e-way bill records the movement and associates the goods with the vehicle and other transport information.
What the GST invoice, bill of supply or delivery challan proves
The correct underlying document depends on the transaction. A taxable supply normally travels with a GST tax invoice. A bill of supply is used where the supplier is required to issue one instead of a tax invoice. A delivery challan is used in situations where goods move without a tax invoice being the appropriate document. Rule 138A deliberately lists all three because the reason for movement determines which document belongs with the consignment.
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That document is the commercial and tax evidence for the goods: it identifies the parties, the goods and the transaction or movement purpose. The driver should be able to match it to the packages, quantities and vehicle being used.
What the e-way bill proves
An e-way bill is the electronic movement record for a covered consignment. It carries transport-linked information and connects the movement to the underlying invoice, bill of supply or delivery challan. Its purpose is not to restate every commercial term on the invoice; it enables authorities to check whether the declared consignment is being transported in the declared manner.
Rule 138A permits the person in charge to carry either a copy of the e-way bill or the e-way bill number. The number may be shown electronically. The rule also contemplates mapping an e-way bill to a vehicle through RFID, where that system is used. An electronic number is therefore a valid way to produce the movement record, but it does not remove the need for the underlying invoice, bill of supply or delivery challan.
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Showing an invoice alone leaves the movement record unaccounted for when the consignment is subject to e-way-bill requirements. Showing only an e-way bill leaves the officer without the transaction document that explains the supply or other reason for movement. Only a specific Commissioner notification can require specified invoices, bills of supply, bills of entry or delivery challans instead of an e-way bill in a particular circumstance; that is a targeted exception, not a general waiver.
Invoice versus e-way bill: a practical comparison
| Question | GST invoice, bill of supply or delivery challan | E-way bill |
|---|---|---|
| Primary purpose | Records the taxable supply or the reason goods are moving. | Records and links the physical movement of the consignment to transport data. |
| Who prepares it | Usually the supplier; the appropriate document depends on the transaction and movement. | The supplier, recipient or transporter may create it under the rules. A transporter has a fallback duty when the consignor has not generated a required bill. |
| When it is needed | When the transaction or movement calls for an invoice, bill of supply or delivery challan. | For a movement covered by the e-way-bill rules, subject to value, mode, commodity and notification-based exceptions. |
| Typical information | Commercial line items and the parties to the supply or movement. | Consignment reference plus transport and vehicle details, including the required Part A and Part B data. |
| What the driver shows | The invoice, bill of supply or delivery challan that matches the goods. | A copy of the e-way bill or its number, in physical or electronic form. |
| Can it replace the other record? | No, unless a specific notification provides an alternative for the circumstances. | No, unless a specific notification provides an alternative for the circumstances. |
When an e-way bill is required
The GSTN Welcome Kit states: e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.
The figure is a consignment-value threshold for that stated inter-State, motorized-conveyance case; it is not a statement that every movement everywhere has the same rule.
Before dispatch, check all of the following:
- Whether the movement is inter-State or otherwise covered by the applicable e-way-bill provisions.
- Whether the consignment value exceeds ₹50,000 in the case described by the GSTN threshold.
- Whether the goods appear on the exemption list attached to Rule 138.
- Whether a commodity-specific, route-specific or state notification changes the normal requirement.
- Whether the mode of transport and the facts of the movement fall within an exception.
Exempt goods and notified exceptions still require a check; do not infer a waiver merely because the value is below or above a headline number. State-level rules and notifications can affect movements that are not the inter-State case described above.
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What Rule 138A requires the person in charge to carry
The rule states:
“The person in charge of a conveyance shall carry—(a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number.”
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Use that wording as the dispatch-team checklist. The driver or other person in charge should have the transaction document that actually applies to the goods and a usable way to produce the e-way bill record. If the e-way bill is presented electronically, the number must be available to the inspecting officer; a number that cannot be retrieved or matched to the load is not a practical compliance plan.
Physical and electronic presentation
The e-way bill may be carried as a printed copy or by its number in electronic form. Keep the number accessible on the driver’s device and have a backup process for a dead battery, poor signal or a device change. The legal point is that the number is an accepted form of carrying the e-way bill; a printed invoice or other transaction document remains part of the Rule 138A set.
Dispatch procedure for consignors and transporters
- Select the underlying document. Confirm whether the load requires a tax invoice, bill of supply or delivery challan. Check that the document describes the actual goods and movement purpose.
- Check scope and value. Determine whether the movement is covered, including the inter-State motorized-conveyance threshold of more than ₹50,000 stated by GSTN. Check exempt goods and any applicable notification before loading.
- Generate the e-way bill. The supplier, recipient or transporter may generate it under the rules. Enter the underlying document details accurately so the e-way bill can be reconciled to the load.
- Complete transport information. Ensure Part B transport details are supplied. When data arrives from an e-invoice process, Part A may be populated while Part B still needs transport and vehicle information.
- Use the transporter fallback where necessary. If the consignor has not generated the e-way bill for goods exceeding ₹50,000, the transporter generates Form GST INS-01 from the invoice, bill of supply or delivery challan before movement.
- Match documents to the vehicle. Compare the document description, quantities, packages and vehicle with the load. Resolve discrepancies before departure rather than asking the driver to explain them at a checkpoint.
- Prepare the driver’s access. Give the person in charge the invoice, bill of supply or delivery challan and the e-way bill copy or number. If using the number electronically, confirm that it can be displayed or communicated without relying on a single unavailable phone.
- Handle multiple consignments. Where one vehicle carries multiple consignments, check whether a consolidated e-way bill should be generated. The transporter may generate a consolidated e-way bill for multiple consignments when the rules call for it.
- Recheck special fields. For imports, verify the bill-of-entry number and date in Part A. For bill-to/ship-to movements, verify the Ship To GSTIN or enter
URPfor an unregistered consignee. - Close the movement only when appropriate. After delivery, the supplier, recipient, transporter or an authorised driver/person whose mobile number is provided may use the voluntary e-way-bill closure facility introduced in the GSTN advisory of 20 May 2026.
Who generates the e-way bill when the consignor has not done it?
The rules allow more than one eligible participant to create the e-way bill, so the driver’s employer should not assume that only the supplier can act. The critical fallback applies when the consignor has not generated a bill for a consignment above ₹50,000: the transporter generates Form GST INS-01 using the invoice, bill of supply or delivery challan.
This is a pre-movement task. A transporter should obtain the underlying document, enter its details, generate the bill and provide the driver with the copy or number before the vehicle starts. For several consignments in one vehicle, the transporter can generate a consolidated e-way bill where applicable, while retaining the individual transaction documents for each load.
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Part A carries the consignment information that identifies the transaction. For imported goods, the bill-of-entry number and date belong in Part A. Part B carries the transport details needed to associate the consignment with the conveyance. An e-invoice feed can populate Part A without completing the movement record, so a dispatch team must confirm that Part B has been supplied before the vehicle leaves.
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This division explains a common failure: the invoice exists and an e-way-bill number appears in a system, but the vehicle details were never entered. Treat the e-way bill as incomplete for operational purposes until the required transport information is present.
Imported goods: add the bill of entry
Imported consignments have an additional document requirement. Carry the bill of entry with the other movement documents and enter its number and date in Part A of the e-way bill. The bill of entry is not a replacement for the e-way bill or for the document otherwise required for the onward movement; it is an additional import record that lets the e-way bill identify the customs document.
Before dispatch from the import location, compare the bill-of-entry details with the e-way bill and the goods. A mismatch in the number or date can prevent an otherwise valid import consignment from being reconciled during inspection.
Bill-to/ship-to movements under the 20 May 2026 GSTN advisory
In a bill-to/ship-to arrangement, the entity billed and the location receiving the goods are different. The GSTN advisory dated 20 May 2026 makes the Ship To GSTIN mandatory in these e-way-bill transactions. If the consignee is unregistered, enter URP as directed by the advisory.
Dispatch staff should verify the ship-to identity before generating or amending the e-way bill. The invoice, e-way bill and actual delivery address must describe the same movement. Do not leave the Ship To GSTIN blank on the assumption that the bill-to GSTIN is sufficient.
Multiple consignments in one vehicle
A vehicle can carry goods covered by several invoices or other underlying documents. Keep each transaction document with the load record and check whether a consolidated e-way bill is required for the vehicle. The transporter is the party identified in the rules as able to generate a consolidated e-way bill for multiple consignments.
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A consolidated record does not erase the individual documents. During an inspection, the officer may need to connect a particular package to its invoice or delivery challan and then to the consolidated movement record. Organise the papers or electronic records so that the driver can make that connection quickly.
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What a driver should do at a GST inspection
- Present the transaction document first. Show the invoice, bill of supply or delivery challan that describes the goods being carried.
- Produce the e-way bill. Give the printed copy or display/provide the e-way bill number electronically.
- Identify the load. Point out how the descriptions, quantities and packages on the document correspond to the vehicle’s goods.
- Provide special records when relevant. For an import, produce the bill of entry and ensure its number and date are visible in Part A. For a bill-to/ship-to movement, confirm the Ship To GSTIN or the required
URPentry. - Explain transport data. If asked, show the vehicle and transport details entered in Part B and any consolidated e-way-bill relationship for multiple consignments.
The driver should not present a stationery book, folder or generic compliance manual as a substitute. Those may help organise records, but only the transaction-specific documents and e-way bill information establish the consignment’s compliance.
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Only the invoice is in the cab
An invoice establishes the supply but does not supply the movement record where an e-way bill is required. Stop the dispatch process and obtain the e-way bill number or copy before continuing. If the consignor failed to generate a required bill for a consignment above ₹50,000, the transporter should generate Form GST INS-01 from the underlying document.
Only the e-way bill number is available
The number is an accepted way to carry the e-way bill, but it does not replace the invoice, bill of supply or delivery challan. Retrieve the applicable transaction document and keep it with the driver.
Part B is blank after an e-invoice hand-off
Part A data alone does not give the vehicle its transport details. Enter the required Part B information before movement and verify that the vehicle shown is the vehicle actually being used.
The vehicle carries several consignments but no consolidated record was checked
List each consignment, retain its individual document and determine whether a consolidated e-way bill is required. The transporter can generate the consolidated record when applicable.
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The consignee is unregistered in a bill-to/ship-to movement
Do not leave the Ship To GSTIN empty. Follow the 20 May 2026 GSTN advisory and enter URP for the unregistered consignee.
Import details were omitted
Carry the bill of entry and add its number and date to Part A. Correct the e-way-bill data before dispatch if those fields are missing or wrong.
A team assumes an exemption applies everywhere
Rule 138A permits specified alternative documents only when the Commissioner has notified that treatment. Separately, the Rule 138 exemption list and state or route notifications can affect the requirement. Confirm the exact commodity, route, transport mode and notification instead of treating an informal waiver as universal.
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When the transporter is a Goods Transport Agency supplying road-transport services, CBIC invoice rules prescribe additional particulars for the GTA’s own invoice. These include the gross consignment weight, consignor and consignee, vehicle registration number, description of the goods, origin, destination and the GSTIN of the person liable for tax.
These GTA-service invoice particulars are separate from the driver’s Rule 138A carry set. A transporter should keep the service invoice accurate while also ensuring that the goods vehicle carries the transaction document for the goods and the e-way bill information for the movement.
Decision table for common movements
| Situation | Documents and action |
|---|---|
| Inter-State goods, motorized conveyance, consignment above ₹50,000 | Carry the applicable invoice, bill of supply or delivery challan and the e-way bill copy or number. Confirm that no commodity or notified exception applies. |
| Consignor did not generate the required bill | The transporter generates Form GST INS-01 from the invoice, bill of supply or delivery challan before movement. |
| Several consignments in one vehicle | Retain each underlying document and check whether a consolidated e-way bill is required; generate it where applicable. |
| Imported goods | Carry the bill of entry, enter its number and date in Part A, and carry the normal transaction document and e-way bill information. |
| Bill-to/ship-to with registered consignee | Capture the mandatory Ship To GSTIN in the e-way-bill transaction and match it to the delivery location. |
| Bill-to/ship-to with unregistered consignee | Enter URP for the consignee as directed by the 20 May 2026 GSTN advisory; retain the normal document set. |
| E-invoice populated Part A only | Supply the required Part B transport details before the vehicle moves. |
| Specific notified alternative | Follow the exact Commissioner notification. Do not generalise it into a blanket e-way-bill exemption. |
Final pre-departure checklist
- Correct invoice, bill of supply or delivery challan selected for the movement.
- Goods, quantities, packages, parties and vehicle match the transaction document.
- Coverage and threshold checked, including the ₹50,000 inter-State motorized-conveyance rule stated by GSTN.
- Exempt-goods list and relevant state, route, commodity and mode notifications checked.
- E-way bill generated by the eligible party, or by the transporter through Form GST INS-01 when the consignor did not generate a required bill above ₹50,000.
- Part B transport details completed, especially where an e-invoice supplied only Part A.
- E-way bill copy printed or number available electronically to the person in charge.
- Consolidated e-way bill checked for multiple consignments.
- Bill of entry carried and its number/date entered in Part A for imports.
- Ship To GSTIN present for bill-to/ship-to movements, or
URPused for an unregistered consignee.
Following this sequence gives the driver what Rule 138A actually calls for: the document that explains the goods and the e-way-bill record that explains their movement.
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