CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill
Which rules govern the issue of the documents whose copy must be carried under Rule 55A?
The documents are those issued in accordance with rules 46, 46A or 49 of the CGST Rules. Rule 55A requires a copy of the tax invoice or bill of supply so issued to be carried by the person-in-charge of the conveyance when no e-way bill is required.
- ARules 46, 46A or 49Correct
- BRules 10, 11 or 12
- CRules 55 and 56 only
- DRules 138 and 139 only
Explanation
Rule 55A refers to the tax invoice or bill of supply issued in accordance with rules 46, 46A or 49. The other rule sets are unrelated to the documents named in the text.
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