Skip to content

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

Under Rule 55A of the CGST Rules, 2017, who is required to carry a copy of the tax invoice or bill of supply during the transport of goods where no e-way bill is required?

The person-in-charge of the conveyance must carry the copy of the tax invoice or bill of supply. Rule 55A places this duty on the person transporting the goods, and it applies where an e-way bill is not required to be carried under the rules.

  1. AThe person-in-charge of the conveyanceCorrect
  2. BThe registered consignee at the destination
  3. CThe proper officer of the department
  4. DThe supplier's statutory auditor

Explanation

Rule 55A places the duty to carry the copy of the tax invoice or bill of supply on the person-in-charge of the conveyance. The consignee, an officer or an auditor has no such obligation under this rule.

Did you get it right without looking?

One question tells you little. A timed set on Tax Invoice - Electronic Way Bill shows your real accuracy, how long you take and where you lose marks.

Practise Tax Invoice - Electronic Way BillFree diagnostic mock

More Tax Invoice - Electronic Way Bill questions