02 September 2020
Dear Experts, As per rule 55(4) of CGST rule 2017 where goods being transported for the purpose of supply to the recipient but at the time of removal tax invoice could not issue. Supplier shall issue tax invoice after delivery of goods,
As per above rule even goods for supply can be transported with delivery challan however we have issue multiple challan in the same day due to goods was transported by riksha non motorized vehicle,
My query is:- can we issue single tax invoice against Multiple delivery challan which was issued under rule 55(4)
02 September 2020
No,Tax invoice needs to be issued before or at the time of removal of the goods as per section 31. Rule 55(4) is meant for situation where the tax invoice could not be issued due to the nature of supply like ascertainment of quantity after removal from place of business on weighbridge etc.
03 September 2020
Ohkk! Sir rule 55(5) of CGST rule state the supply semi knocked & completely knocked, batches , lots,
However the goods was transported via riksha maximum distance 2 KM, also this is the term of transportation between buyer & supplier to transport the goods via non motorized vehicle, department cannot insist the buyer/ supplier to transport the goods with motorized vehicles.
Since the goods cannot be transported in single riksha hence it is termed as semi knocked transport as per rule 55(5) which enable the subsequent consignment to be transported with delivery challan indicating the invoice reference alongwith the certified copy of invoice,
03 September 2020
Semi-knocked down or completely knocked down does not mean in piecemeal.So in my opinion, tax invoice needs to be raised for each consignment by whatever mode transported.. What is the product in your case.
CAclubindia
