Transportation of Goods in batches or lots under GST : Amendment in GST Rules
Video Explanation by CA Satbir Singh
Rule 55 of CGST Rules before Amendment
Transportation of goods without issue of invoice
Rule 55(5) of CGST Rules 2017
Where the goods are being transported in a semi knocked down or completely knocked down condition –
| (a) | the supplier shall issue the complete invoice before dispatch of the first consignment; | |
| (b) | the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; | |
| (c) | each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and | |
| (d) | the original copy of the invoice shall be sent along with the last consignment. |
Rule 55 of CGST Rules Amendment
Central Goods and Services Tax (Eighth Amendment) Rules, 2018. Notified by NOTIFICATION NO.39/2018-CENTRAL TAX [F.NO.349/58/2017-GST (PT.)], DATED 4-9-2018 :-
In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.
Effect of Amendment in Rule 55 of CGST Rules
Comment : Now goods can be transported in a semi knocked down or completely knocked down condition or in batches or lots and
- supplier shall issue the complete invoice before dispatch of the first consignment;
- the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
- each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
- the original copy of the invoice shall be sent along with the last consignment.