CGST Rule 55A: Tax Invoice or bill of supply to accompany transport of goods

Provisions under Rule 55A of CGST Rules, 2017 relating to “Tax Invoice or bill of supply to accompany transport of goods”:

CGST Rule 55A: Tax Invoice or bill of supply to accompany transport of goods (Chapter VI: Tax Invoice, Credit and Debit Notes) [*1]

The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.

Notes (History of Amendments in Bare Text):

1. CGST Rule 55A inserted from 23/01/2018 vide Notification 3/2018.