Section 138A in Himachal Pradesh Goods and Services Tax Rules, 2017
138A. Documents and devices to be carried by a person-in-charge of a conveyance.
(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 the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.] [Inserted by Notification No. EXN-F(10)-24/2018, dated 4.9.2018 (w.e.f. 27.6.2017).](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 aunique 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 byway of supply.
