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For a GST inspection in India, the person in charge of a vehicle should be able to present the document applicable to the movement—an invoice, bill of supply or delivery challan—and a copy of the e-way bill or its number. Whether an e-way bill is required depends on the movement, consignment value and applicable exemptions or notifications. Check those details before dispatch rather than assuming one checklist fits every consignment.
Documents to keep available in the vehicle
Rule 138A of the CGST Rules sets out the basic documents for the person in charge of a conveyance. Keep the transaction document appropriate to the movement and make the e-way bill available as a physical copy or by its number. The rule also provides an Invoice Reference Number route for an uploaded invoice, subject to its conditions.
- Tax invoice: Use it where the movement relates to a taxable supply for which an invoice is required.
- Bill of supply: Use it where the applicable GST rules call for a bill of supply rather than a tax invoice.
- Delivery challan: This can apply to goods moved for reasons other than supply, subject to the relevant rules.
- E-way bill: Keep a copy or ensure the driver can retrieve and show the e-way bill number electronically. The rules also describe an RFID-based presentation method where notified.
The rule does not mean that a paper invoice must always be carried if an accepted electronic presentation route applies. Check the current rule and notifications for the movement in question. See the CBIC e-way bill rules and the CGST Rules text.
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CBIC’s rules require a registered person causing movement of goods with a consignment value above ₹50,000 to furnish prescribed information before movement for specified categories: movement in relation to a supply, movement for reasons other than supply, or inward supply from an unregistered person. The rules also allow an optional e-way bill below that threshold and provide exceptions. The threshold is not a universal answer: verify the movement category, goods-specific exemptions and relevant central or state notifications before dispatch.
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The official rules do not provide a complete current state-by-state exception matrix on this page. If the consignment may fall under an exemption or a state-specific requirement, check the applicable notification rather than relying on the general threshold alone.
Pre-dispatch checklist
- Identify why the goods are moving. Establish whether the movement is for a supply, for another reason, or an inward supply from an unregistered person. Select the corresponding invoice, bill of supply or delivery challan.
- Determine whether an e-way bill is required. Apply the ₹50,000 threshold to the relevant movement category, then check for commodity exemptions and current central or state notifications.
- Compare the documents with the dispatch. Check that the parties, goods, document reference and movement particulars shown in the transaction document and e-way bill match the actual consignment.
- Make the records accessible to the driver. Provide the applicable document and a physical e-way bill copy, or ensure the e-way bill number can be retrieved electronically during the journey.
- Check any Invoice Reference Number. If using the specified uploaded-invoice process, confirm the reference corresponds to the invoice and movement. Rule 138A describes the IRN as valid for 30 days from uploading.
- Review integrated-system requirements if relevant. Businesses using e-invoice and e-way bill APIs should check the current fields and flow requirements, including GSTN’s dated guidance where it applies.
What happens during a GST inspection
An authorised proper officer may intercept a conveyance to verify the e-way bill or its number. Under the CGST Act, the officer may require prescribed documents and devices and inspect the goods. These powers and the related reporting procedures are set out in the CGST Act and CBIC’s e-way bill rules.
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The rules specify that the officer records an online summary report within 24 hours and a final report within three days. They also restrict another physical verification after one has taken place, in the stated circumstances, unless specific information relating to evasion becomes available later. These are procedural requirements; they do not guarantee a particular inspection outcome.
If a vehicle is detained for more than 30 minutes, the rules provide a portal facility for the transporter to upload detention information in the prescribed form. Confirm the current form and portal process before relying on operational details.
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Electronic access, e-invoice flows and the June 2026 advisory
The GST Portal welcome kit describes generating e-way bills through the web portal, Android app, SMS and bulk Excel upload, and identifies the supplier, recipient or transporter as possible generators in the flows it covers. Portal instructions and interface details can change, so check the GST Portal Welcome Kit against the current portal.
GSTN’s June 17, 2026 advisory addresses e-invoice generation with e-way bills, e-way bill generation using an IRN, bill-to/ship-to and combination transactions, and voluntary e-way bill closure after delivery. For the API flows it covers, the advisory describes conditional mandatory capture of Ship-to GSTIN when ship-to details are supplied. If the consignee is unregistered, the advisory says to enter “URP” in that field. This is integration guidance for the specified flows, not a universal instruction for every portal or paper-based movement.
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Choose the checks that fit the consignment
| What to establish | Why it matters |
|---|---|
| Movement reason and document type | The movement determines whether the supporting document is an invoice, bill of supply or delivery challan. |
| Consignment value and e-way bill applicability | The ₹50,000 threshold applies to specified movement categories, with optional generation below it and exceptions in the rules. |
| Goods and location | Commodity exemptions and central or state notifications can affect the requirement; no single list here resolves every case. |
| Transport mode and access method | The driver must be able to present a copy or make the e-way bill number available using an accepted method. |
| Invoice, IRN or API integration | Integrated e-invoice and e-way bill flows may have additional data requirements, including those described in GSTN’s June 2026 advisory. |
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