Rule 138A CGST Rules 2017 : Documents and devices to be carried by a person-in-charge of a conveyance.

By | August 31, 2017
(Last Updated On: July 7, 2018)

Rule 138A CGST Rules 2017

Summary of Rule 138A CGST Rules 2017

( Rule 138A CGST Rules 2017 explains Documents and devices to be carried by a person-in-charge of a conveyance  and is covered in Chapter XVI  – E-Way Rules : Inserted by Central Goods and Services Tax (Sixth Amendment) Rules 2017 amended byCGST (Amendment) Rules, 2018  , Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 [ refer Note -1, 2 and 3]

Rule 138A CGST Rules 2017

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

138A. (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.

(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.]

FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number


Notes on Amendments in Rule 138A CGST Rules 2017

3. clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. vide Circular No 41/15/2018 GST dated New Delhi, Dated the 13th April, 2018 

2 Rule 138A substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018, w.e.f. 1-4-2018†. Prior to its substitution, said Rule read as under :

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

(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 circumstan- ces 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.”

NOTIFICATION NO.15/2018-CENTRAL TAX [F.No. 349/58/2017-GST (Pt)], DATED 23-3-2018.— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No.12/2018-Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), videnumber G.S.R. 204(E), dated the 7th March, 2018, shall come into force.

1A . CGST (Amendment) Rules, 2018 vide Notification No 3/2018  Central Tax Dated 23rd January 2018 amended with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words “Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be substituted;

1. [Old Rule 138A which was Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 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 or the e-way bill number, either physically or mapped
to a Radio Frequency Identification Device embedded on to the conveyance in such
manner as may be notified by the Commissioner.

(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 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.

 Rule 138A CGST Rules 2017

Also refer CBIC Website Click here 

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