Transporters Must Carry Key GST Documents, Including E-Way Bill; RFID Use May Be Required by Commissioners

The person in charge of a conveyance must carry specific documents under GST regulations, including an invoice, bill of supply, or delivery challan, and an e-way bill or its equivalent, except when goods are transported by rail, vessel, or air. For imported goods, a bill of entry must also be carried. Commissioners may require transporters to use Radio Frequency Identification Devices linked to e-way bills. An e-invoice with a QR code can be shown electronically for verification. Information for Part A of FORM GST EWB-01 is auto-populated from FORM GST INV-1 when an invoice is uploaded. Alternative documents may be required by notification.

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