Important Keyword: Rule 46, Rule 46A, Rule 49.
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GST 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.
Web Stories: Notification No. 12/2017 — Integrated Tax: Apportionment of Integrated Goods & Services Tax with respect to advertisement services under section 12 (14) of the Integrated Goods & Services Tax Act, 2017.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
