Invoice date and Delivery Challan date Not Match

[SNEHAL SHAH]

Dear sir,

Our client Co. Mfg of Ready Made garments and Good are Exemted under Not.30/2004 dated 09/07/2004 .

Our Client Co. prepare delivery Challan for example 02/02/2015 and Supply the Good to party and Excise invoice prepare 05/02/2015 and courier to party .

As above there is no any Excise duty involved for supply the Goods ( Ready made Garments ) .

Plz guide is it right procedure ?

Thanks and Regards,

SNEHAL SHAH

[YAGAY andSUN]

Dear Snehal,

We understand that Ready made Garments are not excisable goods, therefore, no excise invoice would be issued. Further, it is pertinent to mention here that under VAT regime, goods must be moved on an Invoice unless until specifically clarified that goods can be moved on a Challan.

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[Rohit Bhura]

Dear sir,

Where could i get the list of items that are allower to be moved with a delivery Challan and what are the guidelines for a Delivery Challan

Regards

Rohit

AI Summary

Invoice requirement for movement of goods: delivery challan use limited unless specific allowance for non excisable goods is shown. Ready-made garments are non-excisable so no excise invoice is required; nevertheless, under VAT rules goods generally must move on a tax invoice unless a specific allowance permits movement on a delivery challan. A dispatch challan dated earlier than the invoice may be operationally used for non-excisable supplies, but compliance with VAT documentation requirements depends on whether the goods or circumstances are expressly permitted to be transported on a challan. The practitioner requests the list of goods and guidelines authorizing delivery-challan movement.