Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 55A, verbatim (show)
1[Rule 55A. Tax Invoice or bill of supply to accompany transport of goods . -
The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.]
1. Inserted vide Notification No. 03/2018-CT dated 23.01.2018.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Copy carriage without required e-way bill 55A
Questions to answer on the file5 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 03/2018-CT dated 23.01.2018.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 68 of the CGST Act, 2017 | Section 68 of the CGST Act, 2017 (1) prescribed by this provision | 68(1) "carry with him such documents and such devices as may be prescribed" |
| Rule 46 | this provision requires Rule 46 | 55A "rules 46, 46A or 49" |
| Rule 46A | this provision requires Rule 46A | 55A "rules 46, 46A or 49" |
| Rule 49 | this provision requires Rule 49 | 55A "rules 46, 46A or 49" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this rule.
See also
- Section 68 of the CGST Act, 2017: inspection of goods in movement
- Rule 46 of the CGST Rules, 2017: tax invoice
- Rule 46A of the CGST Rules, 2017: invoice-cum-bill of supply
- Rule 49 of the CGST Rules, 2017: bill of supply
References
- Central Board of Indirect Taxes and Customs. "Rule 55A. Tax Invoice or bill of supply to accompany transport of goods". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 03/2018-Central Tax, dated 23 January 2018: First Amendment 2018, to CGST Rules. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 55A on the CBIC tax information portal