Skip to content

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

Under the CGST Rules, 2017, what must the person-in-charge of a conveyance carrying goods carry when he is not required to carry an e-way bill?

Where no e-way bill is required for the consignment, the person-in-charge of the conveyance must carry a copy of the tax invoice or the bill of supply issued under the invoice rules. The rule makes the invoice or bill the fallback document accompanying the goods in transit.

  1. AA copy of the tax invoice or the bill of supply issued under the invoice rulesCorrect
  2. BOnly a copy of the GST registration certificate of the supplier
  3. CA copy of the latest GSTR-3B return filed by the supplier
  4. DA certificate from the jurisdictional GST officer permitting the movement

Explanation

Rule 55A says that where the person-in-charge of the conveyance is not required to carry an e-way bill, he must carry a copy of the tax invoice or the bill of supply issued under rules 46, 46A or 49. The registration certificate, a return copy or an officer's certificate is not what this rule prescribes.

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