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

55A. Tax Invoice or bill of supply to accompany transport of goods.[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.

[1] Rule was inserted by Rule 2(viii) of CGST(A)R, 2018 vide Notification No. 03/2018-Central Tax dt. 23-01-2018.

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CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES

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