Supply of Goods with Delivery Challan

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..... Supply of Goods with Delivery Challan
Query (Issue) Started By: - Kanta Lodha Dated:- 6-3-2025 Last Reply Date:- 12-3-2025 Goods and Services Tax - GST
Got 4 Replies
GST
We need to send a shipment from Delhi to Chennai. This will include multiple consignment. Since the billing is based on the milestone we cannot raise the tax invoice before that. The completion of milestone is subject .....

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..... to shipment of 3-4 consignments. Can we issue delivery challan in this case. And what will be the course of action for E-way Bill. Reply By Sadanand Bulbule: The Reply: You need to issue separate three delivery challans/E-way bill for each consignment with reference of Tax Invoice and the last consignment to be accompanied by the original tax invoice. For more details, refer the provisions of .....

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..... Rule 55 of the CGST Rules, 2017.  Reply By Kanta Lodha: The Reply: Thanks, As per rule 55, tax invoice should be issued before the first consignment. But in this case, we can't issue tax invoice before the shipment. It can be issued only after the completion of milestone, i.e. 3-4 shipment.  Is there any alternative for the same Reply By Sadanand Bulbule: The Reply: Rule 55[4] .....

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..... reads under: (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. Reply By Shilpi Jain: The Reply: You can issue a delivery challan and the EWB on that basis.
Discussion Forum - Knowledge Sharing .....

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