Delivery Challan – Tax in India

September 18, 2017

Whether goods can be transported without issuance of Invoice

Yes. The consigner can issue a delivery challan instead of an invoice at the time of removal of goods for transportation in the following cases:
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board.

(ICAI FAQ PUBLICATIONS 06-09-2017 TAX INVOICE, CREDIT AND DEBIT NOTES: FAQ NO. 38)

September 18, 2017

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)

August 29, 2017March 6, 2018

Which is the document required to be issued by the Registered Person for supply of goods from one premises to another premises under the same registration number

In terms of Rule 55(1)(c) of the CGST Rules, 2017 such movements have to be effected under the cover of a delivery challan along with any other document that may be prescribed in lieu of the e-way bill.

(FAQ 15: DRUGS AND PHARMACEUTICALS)