Chapter - VI of CGST Rules, 2017

TAX INVOICE, CREDIT AND DEBIT NOTES

¹[RULE 55A.    Tax Invoice or bill of supply to accompany transport of goods.    (corresponding  section 31 & section 68 )

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 vide:-Notification No.03/2018 dt. 23.01.2018 [Para 2 (viii)]