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Transportation of Goods without invoiceTransportation of goods without issue of invoice under the GST regime

Normally it is necessary to invoices when movement of goods takes place except in certain circumstances. This article deals with those circumstances and the document to be issued in those circumstances.
The consignor may issue a delivery challan, serially numbered, in lieu of invoice at the time of removal of goods for transportation in the following cases:-

  1. Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known.
  2. Transportation of goods for job work.
  3. Transportation of goods for reasons other than by way of supply.
  4. Such other supplies as may be notified by the Board.

The delivery challan issued in lieu of invoice as aforesaid should contain the following details:-

  1. Date and number of the delivery challan.
  2. Name, address and GSTIN of the consignor, if registered.
  3. Name, address and GSTIN or UIN of the consignee, if registered.
  4. HSN code and description of goods.
  5. Quantity (provisional, where the exact quantity being supplied is not known).
  6. Taxable value.
  7. Tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee.
  8. Place of supply, in case of inter-State movement.
  9. Signature.

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

a. The original copy being marked as ORIGINAL FOR CONSIGNEE.
b. The duplicate copy being marked as DUPLICATE FOR TRANSPORTER.
c. The triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.

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

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.

The purpose of this article is to spread awareness about the soon to be implemented Goods and Service Tax in India.

ca rishabhkumar(The author practices as a Chartered Accountant under the name and style of Rishabh Kumar Barmecha and Associates and is an expert in auditing, financial investigation, direct and indirect taxation. The author can be reached at rishabhkumarbarmecha@gmail.com or 91-9007909221 or Twitter @CARKBarmecha.)

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