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<h1>Rule 55: Transport Goods Without Invoice Using Delivery Challan for Specific Situations Under CGST Rules 2017</h1> Under the Central Goods and Services Tax Rules, 2017, Rule 55 allows for the transportation of goods without an invoice under specific circumstances, such as unknown quantities of liquid gas, job work, or non-supply reasons. Instead, a delivery challan can be issued, detailing the date, consigner and consignee information, goods description, provisional quantity, taxable value, tax details, place of supply, and signature. The challan must be prepared in triplicate for the consignee, transporter, and consigner. If goods are transported without an invoice, a tax invoice must be issued post-delivery. For goods in knocked-down conditions, the complete invoice precedes dispatch, with delivery challans for subsequent consignments.