Provisions under Rule 55A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Tax Invoice or bill of supply to accompany transport of goods”, are as under:
CGST Rule 55A: Tax Invoice or bill of supply to accompany transport of goods (Chapter-VI: Tax Invoice, Credit and Debit Notes) [rule 55A inserted from 23/01/2018: refer Note 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.
Amendments History:
1. Rule 55A inserted from 23/01/2018 vide Notification 3/2018.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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