Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 138A, verbatim (show)
1[Rule 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-waybill 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[Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.]
3[(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR)code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.]
(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.]
1. Substituted by Notification No.12/2018-C.T., dated 07.03.2018.
2. Inserted vide Notification No. 39/2018-CT dated 04.09.2018.
3. Substituted vide Notification No. 72/2020 -CT dated 30.09.2020 for "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.".
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Basic transport document including electronic substitute 138A(1)(a)
Questions to answer on the file7 questions
E-way bill carriage 138A(1)(b) and first proviso
Questions to answer on the file10 questions
Imported goods additional evidence 138A(1) second proviso
Questions to answer on the file4 questions
Electronic QR substitute 138A(2)
Questions to answer on the file3 questions
Literal invoice-upload auto-population 138A(3)
Questions to answer on the file2 questions
Notified RFID class requirements 138A(4)
Questions to answer on the file4 questions
Notified alternative documents 138A(5)
Questions to answer on the file7 questions
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted by Notification No.12/2018-C.T., dated 07.03.2018.[2] |
| 2 | Inserted vide Notification No. 39/2018-CT dated 04.09.2018.[3] |
| 3 | Substituted vide Notification No. 72/2020 -CT dated 30.09.2020 for "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.".[4] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 138 | this provision requires Rule 138 | 138A(1)(b): "a copy of the e-waybill" |
| Rule 48 | this provision branches on Rule 48 | 138A(2): "sub-rule (4) of rule 48" |
| Rule 138D | this provision defined by Rule 138D | 138D Explanation: "leasing of parcel space by Railways"; chapter-wide definition |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (3)
| Number | Date | Subject |
|---|---|---|
| Circular No. 160/16/2021-GST | 20 September 2021 | Clarification in respect of certain GST related issues |
| Circular No. 64/38/2018-GST | 14 September 2018 | Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding |
| Circular No. 41/15/2018-GST | 13 April 2018 | clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
Notifications (6)
| Number | Date | Subject |
|---|---|---|
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 72/2020-Central Tax | 30 September 2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. |
| Notification No. 39/2018-Central Tax | 4 September 2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 amended by a later instrument |
| Notification No. 12/2018-Central Tax | 7 March 2018 | Second Amendment (2018) to CGST Rules |
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules |
| Notification No. 27/2017-Central Tax | 30 August 2017 | Seeks to further amend the CGST Rules, 2017 |
See also
- Rule 48 of the CGST Rules, 2017: manner of issuing invoice
- Rule 138 of the CGST Rules, 2017: information to be furnished prior to commencement of movement of goods andgeneration of e-way bill
- Rule 138B of the CGST Rules, 2017: verification of documents and conveyances
References
- Central Board of Indirect Taxes and Customs. "Rule 138A. Documents and devices to be carried by a person-in-charge of a conveyance". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- Notification No. 12/2018-Central Tax, dated 7 March 2018: Second Amendment (2018) to CGST Rules. Cited in CBIC footnote 1.
- Notification No. 39/2018-Central Tax, dated 4 September 2018: Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 2.
- Notification No. 72/2020-Central Tax, dated 30 September 2020: Seeks to make the Eleventh amendment (2020) to the CGST Rules. Cited in CBIC footnote 3.
External links
- CGST Rules, 2017, Rule 138A on the CBIC tax information portal