Rule55A
The Central Goods and Services Tax Rules, 2017

Tax Invoice or bill of supply to accompany transport of goods

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 08 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 55A of the Central Goods and Services Tax Rules, 2017 deals with 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.] CHAPTER VII ACCOUNTS AND RECORDS Amendment notes The Act came into force on 22 Jun 2017.

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.

Rule 55A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Questions about Rule 55A

What does Rule 55A of the Central Goods and Services Tax Rules deal with?

Rule 55A of the Central Goods and Services Tax Rules is headed "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.] CHAPTER VII ACCOUNTS AND RECORDS Amendment notes

How do I find court cases under Rule 55A of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 55A, rule 55A CGST Rules 2017, rule 55A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Rule 55A of the Central Goods and Services Tax Rules come into force?

Rule 55A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 55A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.