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THE PUNJAB GOODS AND SERVICES TAX RULES 2017 History
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Body 138A. Documents and devices to be carried by a person-in-charge of a conveyance:-

The person in charge of a conveyance shall carry,-

    (a) the invoice or bill of supply or delivery challan, as the case may be; and

    (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner:

Provided that nothing contained in this sub-rule shall apply in case of movement of goods by rail.