Rule 55. 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 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.
(2) The delivery challan shall be prepared in
triplicate, in case of supply of goods, in the following manner, namely:-
(a) the original copy being marked as ORIGINAL FOR
CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR
CONSIGNER.
(3) Where goods are being transported on a delivery
challan in lieu of invoice, the same shall be declared as specified in rule
138.
(4) 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.
(5) Where the goods are being transported in a semi
knocked down or completely knocked down condition 1[or in batches or lots] -
(a) the supplier shall issue the complete invoice
before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for
each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of
the corresponding delivery challan along with a duly certified copy of the
invoice; and
(d) the original copy of the invoice shall be sent
along with the last consignment.
