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

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.