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TMI BlogTransportation of goods without issue of invoice [Delivery challan Rule 55 of CGST Rules]X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 22/22/2017 dated 21.12.2017 Sending goods outside India for exhibition or for export promotion Circular No. 108/27/2019-GST dated 18.07.2019 Transfer of Goods in Multiple Shipments Tax invoice could not be issued at the time of removal (d) such other supplies as may be notified by the Board, Particulars content in delivery challan Consignor may issue delivery challan for the goods transportation without issue of invoice. The 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,. Delivery challan containing the following details, namely:- date and number of the delivery challan; name, address and Goods and Services Tax Iden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of supply, the supplier shall issue a tax invoice after delivery of goods. [ Circular No. 10/10/2017-GST] . The activity of sending / taking specified goods out of India on sale on approval basis is not a supply. Wherein the goods are sent / taken outside India for the approval of the person located abroad and it is only when the said goods are approved that the actual supply from the exporter located in India to the importer located abroad takes place. The activity of sending / taking specified goods is covered under the provisions of section 31(7) of the CGST Act read with rule 55 of CGST Rules. The specified goods shall be accompanied with a delivery challan issued according to rule 55 of the CGST Rules. the activity of sending / taki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tipulated period of six months from the date of removal, no tax invoice is required to be issued as no supply has taken place in such a case. Where the good nor brought back:- In case, however, the entire quantity of specified goods is neither sold nor brought back within six months from the date of removal, a tax invoice would be required to be issued for entire 100 units of specified goods in accordance with the provisions contained in section 12 and section 31 of the CGST Act read with rule 46 of the CGST Rules within the time period stipulated under section 31(7) of the CGST Act. Illustrations: ii) M/s ABC sends 100 units of specified goods out of India. The activity of sending / taking such specified goods out of India is not a supply. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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