Documents required with Driver during transportation of goods under GST

After implementation of E-way Bill rules, following are the documents which must be carried by the person-in-charge of the vehicle:

  • Invoice or Bill of Supply or Delivery Challan, as the case may be.
  • Copy of the e-way bill or the e-way bill number, either physically or the e-way bill number in electronic
    form mapped with RFID embedded on conveyance

{E-way Bill not required with conveyance in case of movement of goods by rail or by air or vessel.}

Concept of Invoice Reference Number

Government has brought a new concept of Invoice Reference number (IRN). IRN is provided as an alternative for Tax Invoice to be carried by person in charge of the vehicle. In case of verification by government officials during transit, IRN may be produced as Tax Invoice against transportation.

Invoice reference number (IRN) is generated by GSTN portal after uploading of details of Tax Invoice by seller on such portal in form GST INV-1. Validity of this number is thirty days from the date of uploading.

Information uploaded in IRN will then be auto-populated in FORM GST EWB-01 to complete PART-A of this form. After generation of E-way bill, this information will be available in FORM GSTR-1. Government has provided an automatic chain to complete all forms and returns on successfully generation of IRN.

It is pertinent to note that IRN can be generated only for Tax Invoice. This facility is not available for Bill of Supply or Delivery Challan.

Whether it is necessary to carry print out of E-way Bill with the conveyance?

An e-way bill number may be available with the person in charge of the conveyance in the form of a printout, sms or it may be written on an invoice. All these forms of having an e-way bill are valid.

Leave a comment

Your email address will not be published. Required fields are marked *