Section 138A(5) in The Central Goods and Services Tax Rules, 2017
(5)Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill(a)tax invoice or bill of supply or bill of entry; or(b)a delivery challan, where the goods are transported for reasons other than by way of supply.]
