Uttar Pradesh notifies transporters to use RFID tag under GST
RFID tag under GST
Uttar Pradesh has notified that the transporters who are required to furnish information in FORM GST EWB-01 are required to obtain an RFID tag under GST. Notification specifies that such RFID tag should be embedded on the windscreen of conveyance carrying such goods and such RFID tag should be mapped to the E-way bill system.
The notification comes into force from 1st November 2018. Notification can be read as below:
Rule 138A of Central Goods and Services Tax rules elaborates on the documents and devices to be carried by a person in charge of a conveyance. Said rule reads as follows:
(1) 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