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 and SUN]

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 and SUN]

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 under GST permitted subject to timing limits and tax invoice requirement. A single tax invoice may cover goods dispatched under multiple delivery challans where consolidation is confined to delivery challans issued within the same month. Delivery challans record movements other than supply and mirror tax invoice particulars, but input tax credit is available only on a tax invoice, so a tax invoice must be issued when supply occurs and timing limits for consolidation must be observed.