Section 138A in Rajasthan Goods and Services Tax Rules, 2017
138A. [ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. F. 12(46)FD/Tax/2017-Part-III-202, dated 7.3.2018.]
(1)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 clause (b) of this sub-rule shall apply in case of movement of goods by rail or by air or vessel.[Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by die importer of such goods and shall indicate the number and date of the bill of entry in Part A of Form GST EWB-01.](2)A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.(3)Where the registered person uploads the invoice under sub-rule (2), the information in Part-A of Form GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in Form GST INV-1.(4)The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.(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.
