Goods sent on Approval basis through marketing Agent
Do we need to prepare Delivery challan in case of goods sent on Approval through Marketing Agents? I yes, how many copies of the same have to be prepared ? Do we have to write value and Tax amount also in the delivery challan ?
Ans : Yes , You have to issue Original Copy of Delivery Challan
Rule 55(1) of CGST Rules 2017 :
i)date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement;and
(ix) signature.
Rule 55 (3) of CGST Rules 2017 :-
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138 of CGST Rules ( E way Bill) .
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