Documents to be carried by a Person-in-charge of a conveyance and its Verification


Date: 02 Feb 2023

What documents are required to be carried by a Person-in-charge of a conveyance?


The E-way bill establishes guidelines for the conveyance of products for merchants and those in the transportation industry. Rules 138A and 138B provide requirements for a person in charge of a passage and the necessary compliance from his end. The following topics are discussed throughout this article:

  1. Documents to be carried

  2. RFID meaning and compliance requirements

  3. The paperwork required if an e-way bill is not needed

  4. The process of document verification

  5. The effect of the regulations on taxpayers as well as transporters


What are the Documents to be Carried?

The following forms of identification should be carried at all times by the person in control of the vehicle:

  1. Invoice, bill of supply, delivery challan as required

  2. A copy of the e-way bill, the e-way bill number, or an e-way bill that has been mapped to a Radio Frequency Identification Device, also known as RFID


Note-An RFID-mapped Eway bill isn't valid for train, air, or sea transit. If products are carried by rail, they must be delivered to the consignee with a valid e-way bill.


RFID meaning and compliance requirements

The transporter must not carry a physical invoice if the dealer produces an Invoice Reference Number (IRN) by downloading Form GST INV-01. It is sufficient to cite the IRN while speaking to the verifying officer. An RFID reader must be installed in the vehicle of certain types of carriers as a mandatory safety measure. The Commissioner is required to provide notification to such a category of transporters. When an RFID is implanted, an e-way bill needs to be mapped to it before the movement of goods can begin. This must be done before the RFID can be used. As of right now, this notice has yet to be sent in any way.


The paperwork required if an Eway bill is not needed

The Commissioner may compel carriers to carry the following papers instead of an e-way bill in certain instances.

  1. An invoice, bill of supply or bill of entry or

  2. Delivery Challan (DC) for commodities other than supply, job labour, liquid gas, etc. The DC should be issued in duplicate per Act regulations.


The Process of document verification

An officer may stop any goods-carrying vehicle. On the interception, the transporter must verify his papers. This involves verifying the previous documents. The RFID will be scanned by a reader for cars with integrated RFID and matched with the transporter's products.

An officer may also physically verify the conveyance and the items with the appropriate authorisation. If a law enforcement officer has evidence suggesting tax evasion, he is permitted to conduct a physical verification even if his superiors have not authorised him.


Impact of these rules on taxpayers and transporters

After reading the preceding regulations, we can conclude that there is something suitable for everyone:

  • Traders and transporters who still need to go digital may carry a paper invoice and e-way bill. Digital traders can utilise the IRN and EBN. This gives dealers an alternative option in case of a technical breakdown.

  • This automated procedure might threaten the small-time transporters industry. They may find RFID installation costly and need help to compete with substantial transport firms. In past Micro and Small Enterprise programmes, the government advocated subsidising RFID installation. 

  • Transporters may need help to carry many invoices and e-way bills. Even a tiny delay, like a car breakdown, might be problematic. Electronic IRN and e-way bill aid.

  • It is mandatory to carry a valid document at all times. The person in charge of the carrier will check the e-way bill to ensure it is still valid. If the items are being transferred to a different vehicle, the e-way bill will need to be amended to include information about the new vehicle.


As a result, if everyone goes digital, they follow the regulations, and most crucially, there are no technological malfunctions, the ultimate aim of lowering the waiting time may be reached.