Let us look at chapter 16 of CGST rules – E-Way Rules. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
E-Way Rule
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 iin-transit storage.
the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or iin-transit storage.
