Transportation of goods without issue of invoice

क्या GST में बिना Tax invoice के माल का transportation किया जा सकता है?

जी हां , कुछ cases में ऐसा किया जा सकता है, ऐसे cases में delivery challan raise करना होता है. Rule 55 of CGST rules deal with these type of transactions.

Rule 55 CGST Rules :

Transportation of goods without issue of invoice.-
(1)For the purposes of-
(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, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing details required.

The delivery challan shall be prepared in triplicate, in case of supply of goods.

Warm Regards
CA Lalit Aggarwal,
9999565491

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