GST Delivery Challan and where is it used

• Gst Delivery Challan Format Pdf
• Goods Delivery Challan Format Pdf
• Delivery Challan Sample Format

GST Delivery Challan

GST Delivery Challan : In the GST regime, broadly two types of invoices will be issued – Tax Invoice and Bill of Supply. Tax invoice is to be issued by a registered taxable person for the supply of taxable goods or services. The bill of supply is to be issued by a registered taxable person for the supply of exempted goods or services, and for supplies by a composition tax payer. In this blog, considering the latest additions in the GST Law, let us understand the invoices to be issued in specific business cases and the details required to be specified in these invoices.

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After a dealer issues a receipt voucher, if the supply does not take place, the dealer can issue a refund voucher to the recipient against the advance received. For transportation of goods without issue of invoice Transportation of goods without issue of an invoice can happen in the following cases: Supply of liquid gas, where the quantity at the time of removal from the place of business of the supplier is not known Transportation of goods for job work Transportation of goods for reasons other than supply Any other notified supplies In these cases, the consigner can issue a delivery challan in place of an invoice at the time of removal of goods.

GST Delivery Challan and where is it used

GST Delivery Challan

Three copies of the delivery challan must be prepared, as detailed below:

• Original copy- The original copy is issued to the consignee, and is marked as ‘Original for consignee’.
• Duplicate copy- The duplicate copy is issued to the transporter, and is marked as ‘Duplicate for transporter’.
• Triplicate copy- The triplicate copy is retained by the consigner, and is marked as ‘Triplicate for consigner’.

India being a federal nation, the Central Government is empowered by the Constitution to levy duties and taxes on the manufacturing and rendering of services. The government in the states are empowered to levy tax on intrastate sale of goods, in which movement of goods happen within state jurisdictions. When the sale of goods involves movement of goods between different states, the Centre is empowered to levy tax on such sales, and the revenue so collected, will be shared by the Centre and the State.

GST Delivery Challan

While the constitution clearly stipulates the powers to the governments at the Centre and the states, the biggest challenge especially for the states is to monitor the movement of goods – within the state and outside the state. There was rampant evasion of taxes and leakage of revenue to the states. Thus, in order to tackle the tax evasion and misuse of the system, most of the states have multiple check-post along their national highways and borders.

These check-posts mainly monitor the movement of goods and ensure that the relevant duties/ taxes have been paid on goods. A person causing movement of goods has to be equipped with various documents like invoice, challan, road permits, way bill, and so on which need to be produced at the check-post for inspection.

Today, various state governments have devised their own system to track the movement of goods within and to outside their borders. For example, some states have necessitated the registered dealer to declare the details of the goods based on the consignment value or as designated/notified goods when they are transported. The documents like the permit form, way bill, among others have to be obtained. Apart from these, certain states mandate the transporter of goods to obtain the transit pass or declaration form.

GST Delivery Challan

Under GST, the process and procedural aspects for the movement of goods are prescribed in the e-way bill rules. E-Way bill stands for Electronic Way Bill. It is usually a unique bill number generated for the specific consignment involving the movement of goods. Under GST, a registered person who intends to initiate a movement of goods of value exceeding Rs 50, 000 should generate an e-Way bill.

India is all set for its bigget tax reform, the Goods and Services Tax, from July 1. The government will launch the GST in a midnight Parliament session on Friday, June 30, something which the CII has called India’s new tryst with destiny which will unite all the states of the country once again.

GST Delivery Challan

Ahead of its midnight launch, the government has answered queries from people and businesses about what would be the structure of GST and how it will impact their lives.

The Central Board of Excise and Customs has given a list of clarifications on invoicing relating to GST:

1) Taxpayers are free to design their own GST invoice format.

2) GST Law requires only that certain fields should be mentioned.

3) The time period prescribed for issuing an invoice for goods is anytime before its delivery and for services while for services it is within 30 days from the date of supply.

4) Small taxpayers, like small retailers and vendors doing a large number of small transactions for up to a value of Rs. 200 to end-customers are not required to issue an invoice for every such transaction. They can issue one consolidated invoice at the end of each day.

5) One copy of the invoice is required to be carried by the transporter in a normal transaction.

6) To keep compliance burden low for small taxpayers, GST law provides that taxpayers need not mention the HSN (Harmonized System of Nomenclature) Code with an annual turnover of up to Rs. 1.5 crore.

7) Keeping in view the large number of transactions in the insurance, banking and passenger transport sector, taxpayers need not mention the serial number in their invoices and the address of the customer.

8) When the goods are transported for delivery but quantity to be supplied is not known at the time of removal, the good may be removed on delivery challan and invoice may be issued after delivery.

9) If VAT invoice is issued for non-taxable supplies then no need to issue separate Bill of supply.

GST Delivery Challan

There are mainly 8 types of GST invoices and vouchers prescribed for different types of transactions. They are as follows:

1. Tax Invoice.
2. Bill of Supply.
3. Receipt Voucher.
4. Refund Voucher.
5. Payment Voucher.
6. Debit Note and Credit Note.
7. ISD Invoice.
8. Delivery Challan.

Let us discuss the purpose of each in detail.

GST Delivery Challan

1.Tax Invoice

It is mandatory for every person registered under the GST to issue a tax invoice for all supplies effected.

A tax invoice is an invoice issued for the supply of taxable goods or services made to B2B and B2C clients. It is also issued while making inter-state stock transfers.

Just enter few details and the template will compute all the rest items for you.

This template helps you to efficiently and easily issue the invoices to your clients with CGST, SGST, and IGST Computations.

It is useful for Accounts Assistant, Accountants, Audit Assistants etc.

2. Bill of Supply

A bill of supply is required to be issued at the time of making supplies of goods and services that are exempt from the tax or by composition dealer.

3. Receipt Voucher

A receipt voucher is required to be issued on the receipt of advance payment in respect of the supply of good or services or both.

4. Refund Voucher

Refund voucher is issued when no subsequent supply has been made against the receipt voucher received as an advance.

5. Payment Voucher

A recipient liable to pay under Reverse Charge is required to issue a payment voucher at the time of making payment tot the supplier.

6. Debit and Credit Notes

The debit note is issued where an earlier issued tax invoice for the goods or services or both is found to be less than the taxable value.

The credit note is issued where an earlier issued tax invoice for the goods or services or both is found to exceed the taxable value.

A credit note is also issued when the supply of goods or services is deficient the goods are returned back to the supplier.

7. ISD Invoice

An ISD invoice is issued to distribute the input tax credit amongst the branches formed under the same PAN.

8. Delivery Challan

A delivery challan is issued in the case of transporting the goods prior to preparing of tax invoice. It is also issued for stock transfer within the state etc.

The format of all the above-mentioned items according to the provided guidelines will be uploaded in due course.

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,

This rule is applicable in case of transportation of goods in case of following transactions,

a) Transportation of Liquid Gas

b) Transportation of goods to job worker

c) Transportation of goods which are not covered as supply

d) Any other notified supplies

Above mentioned supplies will be on the basis of delivery challan to be issued by the consigner of the goods. The delivery challan should be serially numbered and containing the details as prescribed.

Such challan to be prepared in triplicate.

GST Delivery Challan

The consigner may issue a delivery challan, serially numbered, in lieu of invoice at the time of removal of goods for transportation, containing following details:

(i) date and number of the delivery challan,

(ii) name, address and GSTIN of the consigner, if registered,

(iii) name, address and GSTIN or UIN of the consignee, if registered,

(iv) HSN 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.

GST Delivery Challan

The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner:–

(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;

Gst Delivery Challan Format Pdf

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER

Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL].

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.

GST Delivery Challan

Where the goods are being transported in a semi knocked down or completely knocked down condition,

(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.

For transportation of goods CKD and SKD condition complete invoice to be issued before dispatch of first consignment and each subsequent consignment to be sent on a delivery challan & duly certified copy of the invoice. The original invoice shall be sent with the last consignment.

Check here to know more on GST and to download GST Billing Rules :

Check here to know more onGST HSN Code with Rate :

Goods Delivery Challan Format Pdf

Check here to know more on GST HSN CODE in Excel Format:

Delivery Challan Sample Format

Check here to know more on GST Delivery Challan:

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