Transporters Must Carry Tax Invoice or Bill of Supply When E-Way Bill Not Required: Rule 55A, CGST Rules 2017.
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....Documents to be carried by the transporter where e-bill is not required - he shall carry a copy of the tax invoice or the bill of supply issued in the absence of an e-way bill - See new Rule 55A of the CGST Rules, 2017....
TaxTMI