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CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

Rule 55A of the CGST Rules, 2017 places the obligation to carry the document on which person?

The obligation under rule 55A rests on the person-in-charge of the conveyance. That person must carry a copy of the tax invoice or bill of supply when he is not required to carry an e-way bill. It is not placed on the recipient or an officer.

  1. AThe recipient of the goods at the destination
  2. BThe person-in-charge of the conveyanceCorrect
  3. CThe registered supplier's accountant
  4. DThe jurisdictional proper officer

Explanation

The rule states that the person-in-charge of the conveyance shall carry the copy of the tax invoice or bill of supply. The duty is on the person moving the goods in transit, not the recipient, accountant or officer.

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