Redraft Rule 2 of GST E way Bill – Documents & devices carried by conveyance incharge : ICAI – GST Rules Issue 48

By | May 11, 2017
(Last Updated On: May 11, 2017)

Documents and devices to be carried by a person-in-charge of a conveyance

( Refer Draf GST E way Bill )


When invoice is already issued, issuance of e-way bill increases the compliance at the time of removal of goods. This is not in line with ease of doing business. Hence, comprehensive suggestion is made to the rules. Clearly few aspects are required:

a) E-way bill not required for intra-State movement all though provision is required for innocent passage via other State

b) Invoice is sufficient for movement ‘by way of supply’ which has IRN generated on common portal. Same facility to be allowed in all other cases of movement where some other document or challan is also generated

c) RFID requirement to be optional for transporter


Owing to the issues enlisted above the entire e-way bill rules (Rule 2)  be redrafted as follows:

(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; or

(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.

(3) Where the registered person uploads the invoice under sub-rule (1), the information in Part A of FORM GST INS-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 RFID and get the said device embedded on to the conveyance and map the e-way bill to the RFID prior to the movement of goods:

(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of 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 other than by way of supply.

Source ICAI Suggestions on GST Rules Submitted to Govt of India

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