Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 30-8-2017 – Introduction: In some cases where the sale of goods or services does not happen immediately or when payment is not received on supply, delivery challan is issued by the supplier. In this article, we look at the procedure for issuing delivery challan and delivery challan format in detail. When Delivery Challan is Issued? A GST tax invoice is issued usually when supply of goods or services is made or when payment has been made by the recipient. For services, tax invoice must normally be issued within 30 days of delivery of service mandatorily. In some cases, instead of a tax invoice, a delivery challan is issued for transportation of goods. As per Rule 55 (1) of CG
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: Date and number of the delivery challan. Name, address and GSTIN of the consigner, if registered. Name, address and GSTIN or Unique Identity Number of the consignee, if registered. If unregistered, name, address and place of supply. HSN code for the goods. Description of goods. Quantity of goods supplied (provisional, where the exact quantity being supplied is not known). Taxable value of supply. GST tax rate and tax amount broken down as CGST, SGST, IGST and GST Cess – where the transportation is for supply to the consignee. Place of supply, in case of inter-state movement of goods. Signature. Procedure for Issuing Delivery Challan As per Rule 55 (2) of CGST Rules, Delivery challans must be prepared in triplicate as below: The original c
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