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

Which set of documents does rule 55A of the CGST Rules, 2017 allow to be carried in transit when an e-way bill is not required?

Rule 55A refers to a tax invoice or a bill of supply issued in accordance with rules 46, 46A or 49. These are the documents to be carried when no e-way bill is required. Delivery challans, credit notes and payment vouchers are not named in this provision.

  1. ATax invoice issued under rule 46 or bill of supply issued under rule 49 (including rule 46A cases)Correct
  2. BDelivery challan only, issued under rule 55
  3. CCredit note issued under rule 53
  4. DPayment voucher issued under rule 52

Explanation

Rule 55A refers to the tax invoice or the bill of supply issued under rules 46, 46A or 49. A delivery challan, credit note or payment voucher is not named in this rule, so those options are wrong.

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