Section 138A: [ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]

Q: What does Section 138A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 138A TCAAR pertains to "[ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 138A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]. As verified on 22 May 2026.

Q: Is Section 138A TCAAR still in force?

Yes, Section 138A of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 138A TCAAR?

धारा 138A TCAAR is the Devanagari Hindi reference for Section 138A of the The CGST (Assessment and Audit) Rules, 2017. Section 138A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]. As verified on 22 May 2026.

Q: What is Dhara 138A TCAAR?

Dhara 138A TCAAR is the Roman Hindi reference for Section 138A of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 138A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]. As verified on 22 May 2026.

Q: How to cite Section 138A of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 138A, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, 2017, § 138A (India).

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(1)

The person in charge of a conveyance shall carry-

(2)

[ In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference (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.] [Substituted by Notification No. G.S.R. 603(E), dated 30.9.2020 (w.e.f. 19.6.2017).]

(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