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TMI BlogDocuments and devices to be carried by a person-in-charge of a conveyanceX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4[Provided further that in case of imported goods, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 conveyanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire 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." 4. Inserted vide Notification No. 39/2018 - Central Tax dated 04-09-2018 5. Substituted vide NOTIFICATION NO. 72/2020-Central Tax dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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