Section 138A in Punjab Goods and Services Tax Rules, 2017
138A. [ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Punjab Notification No. G.S.R.32/P.A.5/2017/S.164/Amd.(13)/2018, dated 29.5.2018 (w.e.f. 29.6.2017).]
- 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 in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner:Provided that nothing contained in this sub-rule shall apply in case of movement of goods by rail.
