This rule was made and amended vide the following notifications • Central Tax Notification No. 03/2018 (dated 23rd January 2018)
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.