Supply with delivery challan and ewaybill

[Vinay Gupta]

Dear sir,

We have to supply the goods to 3rd party on delivery challan in other state i.e tamil nadu with ewaybill and invoices to be raised in karnatka only once 3rd party will confirm the correctness of the material.

Further, we want to know that whether we can supply the material through delivery challan and ewaybill , as billing is to raised later and we are under e invoice, or shall we generate the e invoice for the same

 

[Shilpi Jain]

If its a sale on approval then goods can be delivered on a delivery challan and invoice can be raised later. Ensure proper documentation of the fact of sale on approval

[Raam Srinivasan Swaminathan Kalpathi]

Please follow Circular No. 10/10/2017-GST issued on 18-Oct-17 which pertains to sales on approval situations.

AI Summary

Sale on approval allows delivery via delivery challan with ewaybill, with e invoice issued upon buyer's acceptance. Supply on delivery challan with an ewaybill is permissible where the transfer is a sale on approval; the delivery challan must note the provisional transfer and the tax invoice is to be issued on confirmation of acceptance. If the supplier is subject to the e invoice mandate, an electronic tax invoice must be generated when the tax invoice becomes due. Follow Circular No. 10/10/2017 GST and maintain documentation linking the delivery challan, ewaybill and subsequent e invoice for compliance.