Rule 55A of CGST Rules 2017: Tax Invoice or bill of supply to accompany transport of goods

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) 

The person-incharge 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 vide Central Tax Notification 3/2018 dt. 23/01/2018.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax 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.