Rule 55A of the CGST Rules, 2017 – 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. Inserted vide Notification No. 3/2018 dated 23^th Jan, 2018, w.e.f. 23-1-2018.