For a goods movement under India’s GST rules, the person in charge of the vehicle must carry the applicable invoice, bill of supply or delivery challan, plus a copy of the e-way bill or its number when an e-way bill is required. The e-way bill number may be carried physically or, where notified, mapped to an RFID device on the vehicle. An Invoice Reference Number can stand in for an uploaded tax invoice during verification, but it does not replace an e-way bill that is otherwise required.
Documents the vehicle-in-charge should have
Rule 138A of the Central Goods and Services Tax Rules identifies two items: the transaction document that applies to the movement, and a copy of the e-way bill or its number. The transaction document is not always a tax invoice; it may be a bill of supply or a delivery challan, depending on the goods and reason for movement. CBIC’s E-Way Bill Rules
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- Invoice: Carry the invoice applicable to a taxable supply.
- Bill of supply: Carry this where it is the appropriate document for the supply.
- Delivery challan: Use it for a movement for which the rules allow a challan instead of an invoice, such as specified job-work or non-supply movements.
- E-way bill evidence: Where required, carry a copy of the e-way bill or its number. The rule allows the number to be physically available or mapped to an RFID device in the notified manner.
These requirements are set out in Rule 138A on CBIC’s E-Way Bill Rules page. The exact document depends on the transaction; a delivery challan is not a general substitute for an invoice in an ordinary sale.
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Under Rule 138, a registered person who causes movement of goods with a consignment value exceeding ₹50,000 generally must furnish the prescribed information electronically before movement. The rule covers movement in relation to a supply, for reasons other than supply, and due to inward supply from an unregistered person. The threshold is a general rule, not the only test: exceptions and special cases apply, including specified inter-state job-work movements and certain handicraft movements by persons exempt from registration. Check the rule and applicable notifications for the particular goods and route rather than relying on the value alone. CBIC E-Way Bill Rules
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For this threshold, consignment value refers to the value under section 15 declared in the relevant invoice, bill of supply or delivery challan, including central, state or union territory, integrated tax and cess charged in that document. The rule and its definitions are reproduced on CBIC’s E-Way Bill Rules page.
Which document fits the movement?
| Movement | Transaction document to carry | Important qualification |
|---|---|---|
| Taxable supply | Applicable invoice | Use the invoice for the supply; an Invoice Reference Number may be produced instead under the rule’s conditions. |
| Supply for which a bill of supply is applicable | Bill of supply | Rule 138A names the bill of supply as an alternative, as applicable. |
| Job work, specified non-supply movement or another prescribed case | Delivery challan where permitted | Rule 55 allows a challan in specified circumstances; it is not a blanket replacement for a sale invoice. |
CBIC’s invoice rules allow a delivery challan in specified situations, including transportation of goods for job work, transportation for reasons other than supply, and certain other notified supplies. For some liquid gas movements, a challan may be used where the quantity is not known at removal. See CBIC’s Tax Invoice Rules.
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Particulars for a delivery challan
CBIC’s Rule 55 lists the challan details, including its date and serial number; consignor name, address and GSTIN if registered; consignee details and GSTIN or UIN if registered; HSN code and goods description; quantity; taxable value; applicable tax amount when the transport is for supply to the consignee; place of supply for inter-state movement; and signature. Confirm the particulars against the current rule for the specific movement. CBIC Tax Invoice Rules
Who generates the e-way bill?
The responsibility depends on how the goods are being transported. The registered person or recipient may generate the e-way bill in the cases specified by Rule 138. If goods are handed to a road transporter and an e-way bill has not been generated through that route, the registered person provides the transporter information and the transporter can generate it using the information supplied. CBIC E-Way Bill Rules
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Several consignments in one vehicle
When a transporter carries multiple consignments in one conveyance, the transporter records the relevant e-way bill numbers and generates a consolidated e-way bill before movement. The consolidated document does not remove the underlying e-way bill requirements for the consignments. CBIC E-Way Bill Rules
Changing vehicles in transit
If goods are transferred from one conveyance to another in transit, the transporter must generate a new e-way bill before the transfer and further movement, specifying the mode of transport. CBIC E-Way Bill Rules
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Can the documents be electronic?
Rule 138A permits the e-way bill evidence to be either a copy of the bill or its number. The number may be carried physically or mapped to an RFID device embedded on the conveyance where the Commissioner has notified that arrangement for a class of transporters. RFID mapping is therefore not a universal requirement for every vehicle. CBIC E-Way Bill Rules
A registered person may upload a tax invoice through the portal and obtain an Invoice Reference Number (IRN). The IRN may be produced for verification in lieu of the uploaded tax invoice, and the rule says it is valid for 30 days from upload. This alternative concerns the invoice; it does not waive the separate e-way bill requirement where one applies. CBIC E-Way Bill Rules
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Quick checks before the vehicle leaves
- Identify the reason for movement: supply, job work, return or another non-supply movement.
- Select the applicable invoice, bill of supply or permitted delivery challan.
- Check whether Rule 138 requires an e-way bill, including the consignment value calculation, exceptions and any applicable notification.
- Confirm that the e-way bill has been generated by the responsible person or transporter and that the person in charge has its copy or number.
- If the route uses an IRN or notified RFID mapping, verify that the arrangement applies and that the applicable document or number is available for verification.
CBIC’s Sectoral FAQs also refer to an invoice, bill of supply or delivery challan for goods movement and mention Rule 55. For a compliance decision, use the current rule text and relevant notifications for the specific movement.
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