We need to send a shipment from Delhi to Chennai. This will include multiple consignment. Since the billing is based on the milestone we cannot raise the tax invoice before that. The completion of milestone is subject to shipment of 3-4 consignments.
Can we issue delivery challan in this case. And what will be the course of action for E-way Bill.
Sending Multiple Consignments Without Immediate Tax Invoice: Rule 55 of CGST Rules, 2017 Explained A user inquired about sending multiple consignments from Delhi to Chennai without issuing a tax invoice before shipment due to milestone-based billing. The query concerned the issuance of delivery challans and E-way Bills under GST regulations. A respondent advised issuing separate delivery challans and E-way Bills for each consignment and accompanying the last consignment with the original tax invoice, referencing Rule 55 of the CGST Rules, 2017. Another participant clarified that a tax invoice could be issued after the delivery of goods if it cannot be issued at removal. Another user confirmed the possibility of issuing a delivery challan and EWB on that basis. (AI Summary)