Rule 138A: Transporters must carry physical invoices during goods transit to meet GST documentation standards.

Transportation of goods - Documents to be carried in physical form or electronic form - Rule 138A - When the said provision specifically provided for that documents and devices to be carried by the person-in-charge of a conveyance including the invoice, this clearly means that the invoice has to be carried in physical form and if required shall be produced in its physical form. - HC .....

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