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of <h1>Transporting Goods? Carry Tax Invoice or Bill of Supply Under Rule 55A if No E-way Bill Required.</h1> The Central Goods and Services Tax Rules, 2017, under Rule 55A, mandate that the person in charge of transporting goods must carry a copy of the tax invoice or bill of supply. This requirement applies when the person is not obliged to carry an e-way bill, as per the provisions of rules 46, 46A, or 49. This rule was introduced through Notification No. 3/2018, dated January 23, 2018.
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