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THE KERALA GOODS AND SERVICES TAX RULES 2017
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Body 55A. Tax Invoice or hill 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.