Supply of Goods with Delivery Challan

[Kanta Lodha]

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.

AI Summary

Delivery challan permitted when invoice cannot be issued before removal; use challans and e way bills, issue tax invoice after delivery.
When a tax invoice cannot be issued before removal because billing is milestone linked, suppliers may use a delivery challan and must prepare an E-way bill for each consignment, referencing the tax invoice; the supplier must issue the tax invoice after delivery in accordance with Rule 55(4).