How will the transporter satisfy the proper officer, if he checks the goods in movement where no invoice is required to be raised and a delivery challan suffices

As per Rule 55 of the CGST Rules, where goods are being transported on a delivery challan in lieu of invoice. The transporter can show his delivery challan, which should inter alia, show the details of the goods, place of supply and details of the consignee.

(ICAI FAQ PUBLICATIONS 06-09-2017 TAX INVOICE, CREDIT AND DEBIT NOTES: FAQ NO. 40)

Leave a Reply

Your email address will not be published. Required fields are marked *