Rule 55 of CGST Rules -Transportation of goods without issue of invoice

(updated as on 15.11.2017)

(1) For the purposes of-

(a) supply of liquid gas where the quantity at the time of removal from the placeof business of the supplier is not known,

(b) transportation of goods for job work,

(c) transportation of goods for reasons other than by way of supply, or

(d) such other supplies as may be notified by the Board,the consignor may issue a delivery challan, serially numbered not exceeding sixteencharacters, in one or multiple series, in lieu of invoice at the time of removal of goods fortransportation, containing the following details, namely:-

(i) date and number of the delivery challan;

(ii) name, address and Goods and Services Tax Identification Number of theconsignor, if registered;

(iii) name, address and Goods and Services Tax Identification Number or UniqueIdentity number of the consignee, if registered;

(iv) Harmonized 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 territorytax or cess, where the transportation is for supply to the consignee;

(viii) place of supply, in case of inter-State movement; and

(ix) signature.

(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in thefollowing manner, namely:

(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER;and

(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.

(3) Where goods are being transported on a delivery challan in lieu of invoice, the sameshall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient butthe tax invoice could not be issued at the time of removal of goods for the purpose ofsupply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completelyknocked down condition –

(a) the supplier shall issue the complete invoice before dispatch of the firstconsignment;

(b) the supplier shall issue a delivery challan for each of the subsequentconsignments, giving reference of the invoice;

(c) each consignment shall be accompanied by copies of the correspondingdelivery 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.

CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VIof CGST Rules, 2017 consists of ten rules relating to TAX INVOICE, CREDIT AND DEBIT NOTESRULES under the GST regime. All this rules are available for your ready reference.
Rule 46 :Tax invoice
Rule 47 :Time limit for issuing tax invoice
Rule 48 :Manner of issuing invoice
Rule 49 : Bill of supply
Rule 50 : Receipt voucher
Rule 51 :Refund voucher
Rule 52 :Payment voucher
Rule 53 : Revised tax invoice and credit or debit notes
Rule 54 :Tax invoice in special cases
Rule 55 : Transportation of goods without issue of invoice

You may also like :
Click here to download the CGST Rules as updated on 15th November, 2017
 

Tags: Rule 55 of CGST Rules -Transportation of goods without issue of invoice,rule 55 of cgst rules 2017, rule 55(1)(c) of cgst rules 2017, rule 55 of cgst act 2017, delivery challan under gst format, rule 55 of gst rules 2017, transportation of goods without invoice, as per rule 55 (1) of cgst rules, rule 138 of cgst,rule 55(1)(c) of cgst rules 2017, rule 55 of cgst act 2017, rule 55 of gst rules 2017, rule 138 of cgst, gst rules 55, rule 55 of cgst rule 2017, delivery challan under gst format, rule 138 of cgst rules 2017,rule 55 of cgst act 2017, rule 138 of cgst, rule 55 of gst rules 2017, rule 55 of the cgst rules 2017, delivery challan under gst format, rule 55 of cgst rule 2017, as per rule 55 (1) of cgst rules, gst rules 55