Statutory text — CGST Rules, 2017, as amendedRule 55A
1[Rule 55A. 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.]
1. Inserted vide Notification No. 03/2018-CT dated 23.01.2018.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source