Section 55: Transportation of goods without issue of invoice

Q: What does Section 55 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 55 TCAPR pertains to "Transportation of goods without issue of invoice". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 55 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs transportation of goods without issue of invoice. As verified on 22 May 2026.

Q: Is Section 55 TCAPR still in force?

Yes, Section 55 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 55 TCAPR?

धारा 55 TCAPR is the Devanagari Hindi reference for Section 55 of the The CGST (Anti-Profiteering) Rules, 2017. Section 55 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs transportation of goods without issue of invoice. As verified on 22 May 2026.

Q: What is Dhara 55 TCAPR?

Dhara 55 TCAPR is the Roman Hindi reference for Section 55 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 55 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs transportation of goods without issue of invoice. As verified on 22 May 2026.

Q: How to cite Section 55 of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 55, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, 2017, § 55 (India).

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(1)

For the purposes of-

(2)

The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:-

(3)

Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.

(4)

Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.

(5)

Where the goods are being transported in a semi knocked down or completely knocked down condition [or in batches or lots] [Inserted by Notification No. G.S.R. 831(E), dated 4.9.2018 (w.e.f. 19.6.2017).]-