TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule 138: Issue serial delivery challans (triplicate) instead of invoices for specified supplies with unknown quantity, job work</h1> For specified situations-unknown quantity liquid gas at removal, job work, non-supply transportation, or other notified supplies-a consigner may issue a serially numbered delivery challan (up to 16 characters) instead of an invoice at removal, containing date/number, consignor/consignee details and tax IDs if registered, HSN and description, quantity, taxable value, tax particulars where applicable, place of supply for inter-state movement, and signature. Delivery challans must be in triplicate (original for consignee, duplicate for transporter, triplicate for consignor) and declared per rule 138. If invoice cannot be issued at removal, the supplier must issue it after delivery. Special rules apply for semi/complete knockdown or batch consignments.
TaxTMI 
TaxTMI 
