CGST Rule 55A of Central Goods and Services Tax Rules, 2017 – Tax Invoice or bill of supply to accompany transport of goods 

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VI Tax Invoice, Credit and Debit Notes

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

¹[55A. 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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Amendment) Rules, 2018 vide Notification No. 3/2018-Central Tax dated 23rd January, 2018, w.e.f. 23.01.2018.