Provisions under Rule 55 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Transportation of Goods without issue of Invoice”, are as under:
CGST Rule 55: Transportation of Goods without issue of Invoice (Chapter-VI: Tax Invoice, Credit and Debit Notes)
(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
(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 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.
1. The text “or in batches or lots” inserted in sub-rule (5) vide Central Tax Notification 39/2018 dt. 04/09/2018.
Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
|CBIC Updates (GST)|
|Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules:|
|CGST: CGST Act/ Definitions, CGST Rules, GST Forms|
|IGST: IGST Act/ Definitions, IGST Rules|
|UTGST: UTGST Act/ Definitions, UTGST Rules|
|GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017|
|UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017|
|CBIC Press Releases: 2020, 2019, 2018, 2017|
|Note: For Official/ updated copy, please visit the CBIC website.|
Is it mandatory to send subsequent delivery challans for One Final Item (dispatching on multiple trailors)?
we are sending some items like ceiling fans,coolers fans,cooler motors & electric small motors for repairing/rewinding within state/interstate than what will documentation required?
It is job work and hence it’s not required to prepare invoice for material movement. Supplier has to prepare delivery challan.
Goods for repairing/ rewinding can be sent by delivery challan. Refer Rule 55(C) of the CGST RULES 2017.
What about rejected material return to vendor? Can it be sent on delivery challan with declaration that there is no sale/resale, value of material is only for goods movement.
Yes, In case of returning of goods to the vendor for no sale or resale value, then the delivery challan is prepared and eway bill should be prepared as per the delivery challan.
Debit note can be issued as purchase return and the same has to be upload at the time of filing GSTR1
For Stock transfer supply and job work, what is rate of GST and is tax amount filling Mandatory for all Delivery challan ?
How to transport ‘Free Replacement Goods’ under GST Rules?
If we are Sending fabricated materials for the same company multiple times , in different time period until the job completes. Is it ok to fill returns once the job is complete fully or should we do it immediately ?
We are supplying, installing, erecting the fire alarm system at customer site, payment terms are 70% against supply and 30% against installation and erection, A customer is insisting us to send material on the basis of delivery challan and to raise invoice when they certify the same. Can we do the same? and at what value invoice to be raised 70% value or 100% value?
Can we send the goods with Delivery Challan with mentioning Details of Invoice except price & issue a TAX INVOICE subsequently whilst sending it directly to Customer to ensure Confidentiality.
Goods are supplied on rental basis (not for sale) as per contract with the customer. We have to generate service invoice at the end of month/ quarter/ half year. For movement of goods on delivery challan we also generate e-way bills. So how we will have to close these transactions??
Greetings!! Very useful pages for all, even a non professional is able to understand the gst matters, outlined. Thanks.
We want to use some GST paid goods for free distribution. Which documents (invoice or Delivery challan) would be required to be generated?
My billing is under CGST/ SGST (bill from and bill to is Maharashtra but ship to Other state). While crossing the boarder of Maharashtra, under which clause it is mandatory to carry IGST Invoice of bill to party for end customer i.e. ship to party?
I am supplying goods with my own vehicle (ready stock). Can I send the goods using a delivery challan with bill book, as we prepare invoice based on items chosen by shopkeepers.
For sending of material for Job work, Delivery challan is mandatory contains of Material description, HSN code, qnty, value of the goods, tax component and nature of job to be done at job workers end. E way bill shall be accompanied with the goods by choosing the job work category. After completion of job work activity, Job worker has to raise the tax invoice at 12% rate of tax (if it is manufacturing service) . intended material shall be return back with in 365 days for inputs or 3 years for capital goods (refer section 143 of the CGST rules
Tax invoice is mandatory for first vehicle and delivery challans is enough for subsequent vehicles
Here two categories. One is supply and the other is service. When we supply the material, Tax invoice and e way bill is statutory provision. Delivery challan is not at all relevant document for supply of material, except few transactions like supply of liquid gasses , job work purpose etc. if material is not suitable for them, let them make an entry in their books of accounts and reject the material by raising the debit note and e waybill. it is the contra entry in GST portal. After completion of fabrication and installation, you can raise the service invoice as per your service description.
Good… Easily understood CGST Rule 55 !!
We will transfer some goods from one state to other state for sale purpose but we want raise delivery challan instead of Sales/ Tax Invoice. Can we do this or Tax Invoice is Mandatory? We have GSTIN and Customer also has GSTIN.
what is the procedure to send the vehicle for weighment for load of iron from yard.
I supplied sand based on the delivery challan, which had a total amount of less than Rs 50,000, but I raised an invoice every two weeks to consolidate the delivery challan, which had a total amount that was greater than Rs 50,000. whether I ought to send an electronic invoice along with the delivery challan or the invoice itself. Could you please explain the rule and the section to help with understanding?
Whether we need to show GST RATE and TAX component in the documents which meant for job work and return. We don’t know whether it is legally correct to declare the tax component. Shall we say the tax component is being showed in the event of non-return of goods within the time limit and pay the GST as per the document?
I have to send difective batteries to distributor or factory for checking by delivery note and shuld tax amount be delared on challan