Delivery challan use enables transport without immediate tax invoice, with prescribed particulars and subsequent invoicing obligations.

Rule 55 allows goods to be transported without a tax invoice by issuing a serially numbered delivery challan in lieu of an invoice when invoicing is not practicable; the delivery challan must state date and number, consignor and consignee details and registration identifiers where registered, HSN and description, quantity (provisional if unknown), taxable value, tax components and place of supply for inter state movement, and signature.

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