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World desk3 min

How to Prepare E-Way Bills and Transport Documents for a GST Inspection

For a GST inspection in India, keep the applicable invoice, bill of supply or delivery challan and the e-way bill copy or number available. Requirements depend on the movement and applicable exceptions.
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For a GST inspection in India, the person in charge of a vehicle should be able to present the applicable invoice, bill of supply or delivery challan, along with a copy of the e-way bill or its number. The exact documents and whether an e-way bill is required depend on the movement, goods and applicable notifications. Check those details before dispatch rather than treating one checklist as universal.

Documents to keep available in the vehicle

CBIC’s Rule 138A specifies the core document set for the person in charge of a conveyance:

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  • The document for the movement: the invoice, bill of supply or delivery challan, as appropriate to the transaction.
  • The e-way bill: a physical copy or the e-way bill number, which may be made available electronically under the rule.

Rule 138A also describes an Invoice Reference Number (IRN) route: where a tax invoice has been uploaded through the specified process, its valid IRN may be presented for verification instead of carrying the invoice in the manner otherwise provided. The rule states that the IRN is valid for 30 days from uploading. Check the current consolidated rule and notifications before relying on this route. CBIC e-way bill rules · CGST Rules, Rule 138A

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Decide whether this movement needs an e-way bill

CBIC’s rules require a registered person causing movement of goods with a consignment value above ₹50,000 to furnish prescribed information before movement for specified cases: movement in relation to a supply, movement for reasons other than supply, or inward supply from an unregistered person. The rules also permit an optional e-way bill below the threshold and provide exceptions.

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Do not decide by value alone. Check the type of movement, the goods and any applicable central or state notification. The official central sources do not provide a complete current state-by-state exception matrix, so a general threshold summary cannot establish the result for every consignment. CBIC e-way bill rules

Pre-dispatch checks

  1. Identify why the goods are moving. Choose the corresponding underlying document: tax invoice, bill of supply or delivery challan. A delivery challan may apply to a movement for reasons other than supply, subject to the relevant rules.
  2. Check the e-way bill requirement. Apply the threshold to the transaction and check for goods-specific exemptions and relevant central or state notifications.
  3. Compare the records with the actual dispatch. Check that the parties, goods, document reference and movement particulars in the transaction document and e-way bill match what is being sent.
  4. Make the records accessible to the driver or other person in charge. They should be able to show the applicable document and the e-way bill copy or retrieve its number electronically.
  5. For an IRN-based presentation, verify the reference. Confirm that the IRN is valid and corresponds to the invoice and movement.

These checks apply the document and verification requirements to dispatch preparation; they do not replace a transaction-specific review of the rules. CBIC e-way bill rules · CGST Rules PDF

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What happens during an inspection

An authorised proper officer may intercept a conveyance to verify the e-way bill or its number. The CGST Act provides for the officer to require prescribed documents and devices and to inspect the goods. The procedure does not guarantee a particular inspection outcome; the records should accurately reflect the movement. CBIC e-way bill rules · CGST Act

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Under the CBIC rules, the inspection summary is to be recorded online within 24 hours and the final report within three days. After physical verification at one place, another physical verification is restricted in the stated circumstances unless specific information relating to evasion becomes available. If a vehicle is detained for more than 30 minutes, the rules describe a portal facility for the transporter to upload detention information in the prescribed form; check the current form and portal process before relying on operational details. CBIC e-way bill rules

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Electronic access and e-invoice integrations

The GST Portal welcome kit describes e-way bill generation through the web portal, Android app, SMS and bulk Excel upload, and identifies the supplier, recipient or transporter as possible generators in the flows it covers. Portal options can change, so confirm the current process on the GST Portal. GST Portal Welcome Kit

For specified API flows involving e-invoice and e-way bill generation, GSTN’s June 17, 2026 advisory addresses e-way bills generated using an IRN, bill-to/ship-to and combination transactions, and voluntary e-way bill closure after delivery. It describes conditional mandatory capture of Ship-to GSTIN when ship-to details are supplied; where the consignee is unregistered, the advisory says to enter “URP” in that field. This guidance concerns the specified integration flows, not every paper or portal movement. GSTN advisory, June 17, 2026

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