Rule 10 - Transportation of goods without issue of invoice

Delivery challan use permitted for transportation of goods, with post-delivery tax invoice where invoice unavailable.

Consignors may issue a delivery challan in lieu of a tax invoice for specified transport scenarios, containing serial number, date, consignor/consignee details and GSTIN/UIN, HSN and description, (provisional) quantity, taxable value, tax rates and amounts where for supply, place of supply for inter State movement, and signature. Delivery challans must be triplicate (original for consignee, duplicate for transporter, triplicate for consignor) and declared in the prescribed waybill form. If a tax invoice cannot be issued at removal for supply, the supplier must issue it after delivery. For semi/completely knocked down consignments, a complete invoice is issued before first dispatch, delivery challans reference that invoice for subsequent consignments, consignments carry delivery challan copies and a certified invoice copy, and the original invoice accompanies the last consignment.