CGST Rule 55A. – Tax Invoice or bill of supply to accompany transport of goods [Updated 2019]

CGST 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.]


[1] Inserted by the Central Goods and Services Tax (Amendment) Rules, 2018 w.e.f. 23.01.2018. – Date of Amendment : 23-01-2018, Effective from : 23-01-2018, Retrospective Effect : No

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