{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"55A","heading":"Tax Invoice or bill of supply to accompany transport of goods","text":"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.] CHAPTER VII ACCOUNTS AND RECORDS Amendment notes 1. Inserted vide Notification No. 03/2018-CT dated 23.01.2018.","html":"<p>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.] CHAPTER VII ACCOUNTS AND RECORDS</p><p class=\"rubric\">Amendment notes</p><p>1. Inserted vide Notification No. 03/2018-CT dated 23.01.2018.</p>","words":63,"text_source":"published"},"rule":{"number":"55A","heading":"Tax Invoice or bill of supply to accompany transport of goods","text":"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.] CHAPTER VII ACCOUNTS AND RECORDS Amendment notes 1. Inserted vide Notification No. 03/2018-CT dated 23.01.2018.","html":"<p>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.] CHAPTER VII ACCOUNTS AND RECORDS</p><p class=\"rubric\">Amendment notes</p><p>1. Inserted vide Notification No. 03/2018-CT dated 23.01.2018.</p>","words":63,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/55A/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}