Rule 55A. Tax Invoice or bill of supply to accompany transport of goods.

¹55A. 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.

Note :

1. Inserted by Notification No. 3/2018– Central Tax issued dated 23.01.2018.