×

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

136
Last Updated: 23-01-2018

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 N No. 03/2018-CT dt. 23-01-2018.