i am the trader of cement and transporter with same gst
number ,and I have two seperate bill books for cement and freight .
when I sold the cement ,i have to deliver to the residence of my customer for that I am charging freight
i am issuing invoice for cement and cash receipt for freight .
on that cash receipt does not have any details about consignor and consignee etc
my doubts are
1) is that bill treated as consignment note or not?
2) whether a registered transporter should issue consignment note or not?
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seller as well as supplier
Replies (4)
Reply to ur 1 query , no bill is not trated as consignment note .
reply to ur 2 query , No ,
As Per the Explanation to 9(iii) of Notification No. 11/2017-Central Tax (Rate), Dt.: 28th June, 2017 & Paragraph 2 Clause (ze) to Notification 12-2017 dated 28 June 2017, Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note,
So the Transporter & GTA both can issue invoice but one who issue a Consignment note (bilty) is GTA
reply to ur 2 query , No ,
As Per the Explanation to 9(iii) of Notification No. 11/2017-Central Tax (Rate), Dt.: 28th June, 2017 & Paragraph 2 Clause (ze) to Notification 12-2017 dated 28 June 2017, Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note,
So the Transporter & GTA both can issue invoice but one who issue a Consignment note (bilty) is GTA
thanks for giving so much clarity sir
U R Welcome
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