Registered independent director Past Ch
8229 Points
Joined March 2007
Rule 138 of CGST Rules 2017 on e-way rule reads as under:
"Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage."