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

Rule 55A requires the person-in-charge of the conveyance to carry a copy of the tax invoice or bill of supply only in which situation?

Rule 55A applies where the person-in-charge of the conveyance is not required to carry an e-way bill under the rules. In that case, a copy of the tax invoice or bill of supply must accompany the goods, regardless of mode of transport or composition status.

  1. AWhere the person is not required to carry an e-way bill under the rulesCorrect
  2. BWhere the goods are moved by rail only
  3. CWhere the consignment value exceeds the e-way bill threshold
  4. DWhere the supplier has opted for the composition scheme

Explanation

The rule applies where the person-in-charge is not required to carry an e-way bill under the rules. It is a fallback document requirement and does not depend on the mode of transport, the value, or composition status as stated in the text.

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