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The Finance Base
delivery challan

What Documents to Keep in a Vehicle Carrying Goods Under GST

A practical guide to the GST documents for a vehicle carrying goods, including e-way bill rules, delivery challans, transporter duties and allowed electronic evidence.

By TheFinanceBase Team 3 min read

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For a goods movement under India’s GST rules, the person in charge of the vehicle should carry the applicable invoice, bill of supply, or delivery challan and, when an e-way bill is required, a copy of that bill or its number. The number may be carried physically or mapped to an RFID device where that arrangement has been notified. An Invoice Reference Number may be produced instead of an uploaded tax invoice for verification, but it does not replace a separately required e-way bill.

Documents the driver should have

  • Transaction document: the invoice, bill of supply, or delivery challan that applies to the movement.
  • E-way bill evidence: a copy of the e-way bill or its number if the movement requires one. The number can be carried physically or mapped to an RFID device in the notified manner.

These are separate requirements: having an invoice does not itself establish that a required e-way bill has been generated. Rule 138A of the CGST Rules, as reproduced by CBIC, sets out what the person in charge must carry.

When an e-way bill generally applies

Under Rule 138, a registered person who causes movement of goods with a consignment value exceeding ₹50,000 generally must furnish the prescribed e-way bill information electronically before movement. The listed situations include movement in relation to a supply, for reasons other than supply, and due to inward supply from an unregistered person.

The ₹50,000 figure is a general rule, not a universal test. The rules provide exceptions and special cases, including specified inter-state job-work movements and certain handicraft movements by people exempt from registration. Check the rules and applicable notifications for the particular goods and route rather than relying on the threshold alone.

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For this purpose, consignment value is based on the value under Section 15 declared in the relevant invoice, bill of supply, or delivery challan, including central, state or union territory, integrated tax and cess charged in that document.

Choose the transaction document that fits the movement

Invoice or bill of supply

Use the applicable document for the underlying supply. A delivery challan is not a general substitute for an invoice on an ordinary sale.

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Delivery challan

CBIC’s tax invoice rules provide for a challan instead of an invoice in specified situations, including transportation of goods for job work, movement for reasons other than supply, liquid gas removal when the quantity is not known at that time, and other supplies notified by the Board.

The challan must include the prescribed particulars, as relevant: date and serial number; consignor’s name, address and GSTIN if registered; consignee details and GSTIN or UIN if registered; HSN code and goods description; quantity; taxable value; applicable tax amount when the transport is for supply to the consignee; place of supply for inter-state movement; and signature.

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Who arranges the e-way bill

The registered person may generate the e-way bill in the cases specified by the rules. Where goods are handed to a road transporter and no e-way bill has been generated under that route, the registered person supplies the required information, including transporter details, and the transporter can generate it from the information provided.

For several consignments in one vehicle, the transporter records the relevant e-way bill numbers and generates a consolidated e-way bill before movement. If goods are transferred from one conveyance to another in transit, the transporter must generate a new e-way bill before the transfer and further movement, specifying the mode of transport.

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Paper, portal identifiers, and RFID

The e-way bill number may be carried physically or mapped to an RFID device embedded in the conveyance where the Commissioner has notified that arrangement for a class of transporters. RFID is not a general requirement for every vehicle.

A registered person may upload a tax invoice through the portal and obtain an Invoice Reference Number (IRN). Under Rule 138A, the IRN can be produced for verification in lieu of the uploaded tax invoice and is valid for 30 days from upload. It does not remove the e-way bill requirement when one applies.

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Quick check before the vehicle moves

  1. Identify why the goods are moving: supply, job work, return or another non-supply reason, or another prescribed case.
  2. Determine which transaction document fits that movement: invoice, bill of supply, or an authorized delivery challan.
  3. Check whether Rule 138 requires an e-way bill for the consignment, and whether an exception or notification applies.
  4. Confirm who generated the e-way bill—consignor or recipient, or the road transporter after receiving the required information.
  5. Give the person in charge the transaction document and the e-way bill copy or number, or the permitted evidence arrangement that applies.

CBIC’s sectoral FAQ also refers to these movement documents and Rule 55 in certain contexts. For the applicable obligation, use the current rule text and relevant notifications, since FAQ entries may reflect transitional context.

Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.

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