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. Tax Invoice or bill of supply to accompany transport of goods
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
Notes:
1. Inserted vide Notification No. 03/2018- Central Tax dated 23.01.2018.
Rules
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Central Goods and Services Tax Rules, 2017
