Requirement of E-way Bill, documents and Inspection of goods in movement - GST Ready Reckoner - GST

Requirement of E-way Bill, documents and Inspection of goods in movement General Provisions related to E-way Bill Section 68 of CGST Act The Driver or incharge of conveyance conveyance carrying any consignment of goods is required to E-way bill and prescribed documents. - As per Section 68(1) Rule 55A(1) prescribes the list of documents to be carried with the consignment as above. (w.e.f. 23 Jan 2018) E-way bill or documents required to be validated in prescribed manner. - Section 68(2) Rule 138 prescribes the manner and procedure for generation and cancellation of E-way Bill For more details refer this chapter E-way Bill - Generation validity and cancellation . Power of Proper officer The proper officer (as duly authorized) has power to inspect the conveyance and documents - Section 68(3) The Driver or person in charge of the conveyance is liable to produce the documents / assist the officer for verification and inspection of goods and / or conveyance (vehicle) - Section 68(3)