Rule 55A of ‘Central Goods and Services Tax (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.
$1. Rule 55A notified/ inserted vide Notification No. 3/2018 Central Tax dt. 23 Jan. 2018
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).