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    <title>Invoice date and Delivery Challan date Not Match</title>
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    <description>Ready-made garments are non-excisable so no excise invoice is required; nevertheless, under VAT rules goods generally must move on a tax invoice unless a specific allowance permits movement on a delivery challan. A dispatch challan dated earlier than the invoice may be operationally used for non-excisable supplies, but compliance with VAT documentation requirements depends on whether the goods or circumstances are expressly permitted to be transported on a challan. The practitioner requests the list of goods and guidelines authorizing delivery-challan movement.</description>
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      <description>Ready-made garments are non-excisable so no excise invoice is required; nevertheless, under VAT rules goods generally must move on a tax invoice unless a specific allowance permits movement on a delivery challan. A dispatch challan dated earlier than the invoice may be operationally used for non-excisable supplies, but compliance with VAT documentation requirements depends on whether the goods or circumstances are expressly permitted to be transported on a challan. The practitioner requests the list of goods and guidelines authorizing delivery-challan movement.</description>
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