Documents and GST · E-way bill and GST

Which documents must a truck carry when moving goods by road in India?

Short answer

A goods truck should carry the tax invoice or delivery challan, the e-way bill where it is required, and the lorry receipt issued by the carrier.

The consignee name and GSTIN on the lorry receipt should match the invoice and the e-way bill, or the delivery can be held. The driver also carries the vehicle registration, permit and insurance papers. Give our desk your invoice and GSTIN before loading and it checks the set for you.

Period: Rules as published, checked 2026-09-29. Data as of 29 Sep 2026. How we count

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The numbers behind this answer

Sale papers
tax invoice or delivery challan
Tax movement paper
e-way bill where required
Carrier paper
lorry receipt
Vehicle papers
registration, permit and insurance

Sources

  1. CBIC GST: CGST Rules, 2017 (rule 138, e-way bill)
  2. GST e-way bill system (GSTN)

Period: Rules as published, checked 2026-09-29. Data as of 29 Sep 2026.

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