Delivery Challan under GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
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 transpor
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information must be mentioned in all delivery challan formats:
* 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
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very of goods.
Transfer of Goods in Multiple Shipments
In case of transfer of goods in multiple shipments, where the goods are being transported in a semi knocked down or completely knocked down condition-
* a complete invoice should be issued before dispatch of the first consignment.
* after the first shipment, the supplier must issue a delivery challan for each of the subsequent consignments, giving reference of the invoice.
* each consignment should be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice, and
* the original copy of the invoice should be sent along with the last consignment.
The author is a practising CA based in Delhi and is registered Insolvency Profess
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