As per Rule 138A(1), person-in-charge of a conveyance shall carry, 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. As per FAQ available on https://cbic-gst.gov.in/pdf/18062019-FAQs-EwayBill-Faq.pdf, it has been clarified that transporter can merely quote the e-way bill number to the proper tax officer. Tax officer based on that number will do all the requisite verifications. Further, vide Circular No.GST-15/30/2021-P Dated November 15th, 2021, it has been clarified that department can’t insist for physical copy of E-way bill or documents if produced electronically in e-mail or in whatsapp or any other application by person in-charge of conveyance. Relief was granted in similar case in the case of Bhumika Enterprises v. State of U.P & Ors by Hon'ble Allahabad High court.