THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VI  -  TAX INVOICE, CREDIT AND DEBIT NOTES
Rule - 55A

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Tax Invoice or bill of supply to accompany transport of goods.

1[55A. 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.]