CGST Rules Rule 55A — Tax Invoice or bill of supply to accompany transport of goods
CGST Rules, 2017 · Tax Invoice or bill of supply to accompany transport of goods
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Rule 55A of the CGST Rules, 2017 governs Tax Invoice or bill of supply to accompany transport of goods. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 55A CGST: Tax Invoice or bill of supply to accompany transport of — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 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
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1
Inserted vide Notification No. 03/2018-CT dated 23.01.2018.