INVOICE AGAINST DELIVERY CHALLAN

[SAFETAB LIFESCIENCE]

Dear Experts,

Under GST act, issuing one single invoice for the goods the despatched vide more than one Delivery challans is permitted.

[YAGAY andSUN]

Single Invoice against delivery challan would cover the delivery challan issued with in a month only.

[Ganeshan Kalyani]

In GST, Delivery challan is a document issue in case of other than supply. The delivery challan will have all the details as in tax invoice . Hence either tax invoice or delivery challan should be raised.

[YAGAY andSUN]

However, ITC is only available on Tax Invoice.

[DR.MARIAPPAN GOVINDARAJAN]

In my view it can be permitted.

AI Summary

Single Invoice for Multiple Delivery Challans Allowed Within Same Month Under GST, Clarifies Experts A query was raised regarding the issuance of a single invoice for goods dispatched under multiple delivery challans under the GST Act. An expert clarified that a single invoice can cover delivery challans issued within the same month. Another expert noted that a delivery challan is used for non-supply situations and contains details similar to a tax invoice, but ITC is only available on a tax invoice. A final opinion suggested that issuing a single invoice in such cases could be permissible. The discussion focused on the procedural aspects of invoicing under GST regulations.