Transportation of goods without issue of invoice under GST

What is Transportation of goods without issue of invoice under GST

 

In this article, the information about Transportation of goods without issue of invoice under GST is explained here.

 

Transportation of goods without issue of invoice.

Under GST taxable person may transport the goods without issuing the invoice for the purposes of-

  • supply of liquid gas where the quantity at the time of removal from the place of business     of the supplier is not  known,
  • transportation of goods for job  work,
  • transportation of goods for reasons other than by way of supply,   or
  • 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 the following details, namely:-

                     i.            date and number of the delivery  challan;

                   ii.            name, address and Goods and Services Tax Identification Number of  the  consigner, if registered;

                 iii.            name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if  registered;

                 iv.            Harmonised System of Nomenclature code and description of  goods;

                   v.            quantity (provisional, where the exact quantity being supplied is not   known);

                 vi.            taxable value;

               vii.            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;

             viii.            place of supply, in case of inter-State movement;  and

                 ix.            signature.

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

  • the original copy being marked as ORIGINAL FOR  CONSIGNEE;
  • the duplicate copy being marked as DUPLICATE FOR TRANSPORTER;    and
  • the triplicate copy being marked as TRIPLICATE FOR   CONSIGNER.

Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.

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.

Where the goods are being transported in a semi knocked down or completely knocked down condition -

  • the supplier shall issue the complete invoice before dispatch of the first    consignment;
  • the supplier shall issue a delivery challan for each  of  the  subsequent  consignments, giving reference of the invoice;
  • each consignment shall 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 shall be sent along with the last   consignment.

The information on Transportation of goods without issue of invoice under GST is detailed above.   Comment below your thoughts on Transportation of goods without issue of invoice under GST.

 


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