In some cases where the sale of goods or services does not happen immediately or when payment is not received on supply, delivery challan is issued by the supplier. In this article, we look at the procedure for issuing delivery challan and delivery challan format under GST in detail.
Delivery challan, or dispatch challan, is an instrument that carries details about the delivered goods such as quantity, condition and description. This also contains the recipient details, delivery location and time.
As per Sec 31 of CGST Act 2017 , A registered person supplying taxable goods shall, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed – section 31(1) of CGST Act. However in some cases, instead of a tax invoice, a delivery challans is issued for transportation of goods.
Read on me: https://taxguru.in/goods-and-service-tax/delivery-challan-gst.html
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