the goods and services tax (invoice) rules, … no. rule title form no. draft provision new...

Rule No. Rule Title Form No. Draft Provision New Provision Bizsol Analysis

1 Tax Invoice - 1. Subject to rule 7, a tax invoice referred to

in section 31 shall be issued by the registered

person containing the following particulars

1. Subject to rule 7, a tax invoice referred to

in section 31 shall be issued by the registered

person containing the following particulars

Invoice for goods and service to contain the

details as prescribed.

a. name, address and GSTIN of the

supplier


supplier

b. a consecutive serial number, in one or

multiple series, containing alphabets or

numerals or special characters hyphen or

dash and slash symbolised as “-” and “/”

respectively, and any combination thereof,

unique for a financial year



numerals or special characters hyphen or

dash and slash symbolised as “-” and “/”

respectively, and any combination thereof,

unique for a financial year

a) Name of the Supplier

c. date of its issue c. date of its issue b) GSTN

d. name, address and GSTIN or UIN, if

registered, of the recipient



c) Specific Invoice Number format

e. name and address of the recipient and

the address of delivery, along with the name

of State and its code, if such recipient is un-

registered and where the value of taxable

supply is fifty thousand rupees or more

e. name and address of the recipient and



registered and where the value of taxable

supply is fifty thousand rupees or more

d) Name & address of recipient

f. HSN code of goods or Accounting Code

of services

f. HSN code of goods or Accounting Code

of services

e) Address of Delivery

g. description of goods or services g. description of goods or services f) HSN Code for goods or accounting code

for services

THE GOODS AND SERVICES TAX (Invoice) RULES, 2017



h. quantity in case of goods and unit or

Unique Quantity Code thereof

h. quantity in case of goods and unit or

Unique Quantity Code thereof

g) Description and quantity of the goods /

services.

i. total value of supply of goods or services

or both

i. total value of supply of goods or services

or both

h) Value of the goods

j. taxable value of supply of goods or

services or both taking into account discount

or abatement, if any

j. taxable value of supply of goods or

services or both taking into account discount

or abatement, if any

i) Rate & amount of tax

k. rate of tax (central tax, State tax,

integrated tax, Union territory tax or cess)

k. rate of tax (central tax, State tax,


j) Other prescribed information.

l. amount of tax charged in respect of

taxable goods or services (central tax, State

tax, integrated tax, Union territory tax or

cess)

l. amount of tax charged in respect of



cess)

m. place of supply along with the name of

State, in case of a supply in the course of

inter-State trade or commerce

m. place of supply along with the name of

State, in case of a supply in the course of

inter-State trade or commerce

n. address of delivery where the same is

different from the place of supply

n. address of delivery where the same is

different from the place of supply

o. whether the tax is payable on reverse

charge basis

o. whether the tax is payable on reverse

charge basis

signature or digital signature of the supplier

or his authorized representative

signature or digital signature of the supplier

or his authorized representative

(p) signature or digital signature of the

supplier or his authorized representative:

(p) signature or digital signature of the

supplier or his authorized representative:

Provided that the Commissioner may, on the

recommendations of the Council, by

notification, specify:

Provided that the Commissioner may, on the

recommendations of the Council, by

notification, specify:

Number of digits of HSN code for goods or

accounting code for services, required to be

mentioned on Invoices, may be specified by

way of notification which may be required to

be complied by registered person for the

period as may be specified in the

notification.



i. the number of digits of HSN code

for goods or the Accounting Code for

services, that a class of registered persons

shall be required to mention, for such period

as may be specified in the said notification,

and

i. the number of digits of HSN code

for goods or the Accounting Code for

services, that a class of registered persons

shall be required to mention, for such period

as may be specified in the said notification,

and

ii. the class of registered persons that

would not be required to mention the HSN

code for goods or the Accounting Code for

services, for such period as may be specified

in the said notification:

ii. the class of registered persons that

would not be required to mention the HSN

code for goods or the Accounting Code for

services, for such period as may be specified

in the said notification:

Provided further that where an invoice is

required to be issued under clause (f) of sub-

section (3) of section 31, it shall bear the

signature or digital signature of the recipient

or his authorized representative:

Also by way of notification certain class of

registered person may not be required to

mentioned HSN code or accounting code for

service for such period as may be specified in

the notification.

Inovice issued under reverse charge shall

also be signed by recipient or his authorized

representative .

Provided further that in case of exports of

goods or services, the invoice shall carry an

endorsement “SUPPLY MEANT FOR EXPORT

ON PAYMENT OF IGST” or “SUPPLY MEANT

FOR EXPORT UNDER BOND OR LETTER OF

UNDERTAKING WITHOUT PAYMENT OF

IGST”, as the case may be, and shall, in lieu

of the details specified in clause (e), contain

the following details:

Provided further that in case of exports of

goods or services, the invoice shall carry an

endorsement “SUPPLY MEANT FOR EXPORT

ON PAYMENT OF IGST” or “SUPPLY MEANT

FOR EXPORT UNDER BOND OR LETTER OF

UNDERTAKING WITHOUT PAYMENT OF

IGST”, as the case may be, and shall, in lieu

of the details specified in clause (e), contain

the following details:

Invoice for Exports of goods or service to

carry specific endorsement on Invoice.

i. name and address of the recipient i. name and address of the recipient Number and date of application for removal

of goods for export is not required to be

mentioned on export invoice

ii. address of delivery ii. address of delivery

iii. name of the country of destination iii. name of the country of destination

iv. number and date of application for

removal of goods for export



Registered person may not issue a tax

invoice in accordance with the provisions of

clause (b) of sub-section (3) of section 31

(value of the goods or

Registered person may not issue a tax

invoice in accordance with the provisions of

clause (b) of sub-section (3) of section 31

(value of the goods or

Registered person not required to issue tax

invoice if the value of the goods or services

or both supplied is less than two hundred

rupees, have to issue consolidated tax

invoice for the entire day for covering all

such types of supplies.

services or both supplied is less than two

hundred rupees) subject to the following

conditions:

services or both supplied is less than two

hundred rupees) subject to the following

conditions:

a. the recipient is not a registered person a. the recipient is not a registered person

b. the recipient does not require such

invoice

b. the recipient does not require such

invoice

and shall issue a consolidated tax invoice for

such supplies at the close of each day in

respect of all such supplies

and shall issue a consolidated tax invoice for

such supplies at the close of each day in

respect of all such supplies

2 Time limit for

issuing tax

invoice

- In case of taxable supply of services, invoice

shall be issued within a period of thirty days

from the date of supply of service

In case of taxable supply of services, invoice

shall be issued within a period of thirty days

from the date of supply of service

Invoice for taxable supplies of service to be

issued within 30 days from the date of

supply of service.

The supplier of services is an insurer or a

banking company or a financial institution,

including a non-banking financial company,

invoice or document to be issued within 45

days from the date of supply of service.



Provided that where the supplier of services

is an insurer or a banking company or a

financial institution, including a non-banking

financial company, the period within which

the invoice or any document in lieu thereof

is to be issued shall be forty five days from

the date of supply of service

Provided that where the supplier of services

is an insurer or a banking company or a

financial institution, including a non-banking

financial company, the period within which

the invoice or any document in lieu thereof

is to be issued shall be forty five days from

the date of supply of service

Invoice may be issued before or at the time

such supplier records the same in their

books of account or before the expiry of the

quarter during which the supply was made

for the following types of supply of services

to the distinct person:

i. insurer or

ii. a banking company or

iii. a financial institution, including a

non-banking financial company, or

iv. a telecom operator, or

Provided further that where the supplier of

services is an insurer or a banking company

or a financial institution, including a non-

banking financial company, or a telecom

operator, or any other class of supplier of

services as may be notified by the

Government on the recommendations of the

Council, making taxable supplies of services

between distinct persons as specified in

section 25 as referred to in Entry 2 of

Schedule I, may issue the invoice before or

at the time such supplier records the same in

his books of account or before the expiry of

the quarter during which the supply was

made

Provided further that an insurer or a banking

company or a financial institution, including

a nonbanking

financial company, or a telecom operator, or

any other class of supplier of services as may

be

notified by the Government on the

recommendations of the Council, making

taxable supplies of services


section 25, may issue the invoice before or

at the time such supplier

records the same in his books of account or

before the expiry of the quarter during

which the supply was

made.

v. any other class of supplier of

services as may be notified by the

Government on the recommendations of the

Council, making taxable supplies of services


section 25

3 Manner of

issuing

invoice

- 1. The invoice shall be prepared in triplicate,

in case of supply of goods, in the following

manner:

1. The invoice shall be prepared in triplicate,

in case of supply of goods, in the following

manner:

Invoice for goods to be prepared in triplicate

copy.

a. the original copy being marked as

ORIGINAL FOR RECIPIENT





b. the duplicate copy being marked as

DUPLICATE FOR TRANSPORTER


DUPLICATE FOR TRANSPORTER

c. the triplicate copy being marked as

TRIPLICATE FOR SUPPLIER

c. the triplicate copy being marked as

TRIPLICATE FOR SUPPLIER

2. The invoice shall be prepared in duplicate,

in case of supply of services, in the following

manner:

2. The invoice shall be prepared in duplicate,

in case of supply of services, in the following

manner:






DUPLICATE FOR SUPPLIER


DUPLICATE FOR SUPPLIER

Invoice for service to be prepared in

duplicate.

3. The serial number of invoices issued

during a tax period shall be furnished

electronically through the Common Portal in

FORM GSTR-1.

3. The serial number of invoices issued

during a tax period shall be furnished

electronically through the Common Portal in

FORM GSTR-1.

Serial Number of the invoice issued during

the tax period to be furnished electronically.



4 Bill of supply - A bill of supply referred to in clause (c) of sub-

section (3) of section 31 shall be issued by

the supplier containing the following details:

A bill of supply referred to in clause (c) of sub-

section (3) of section 31 shall be issued by

the supplier containing the following details:

In case of supply for exempted goods or

composition dealer will be required to be

issue a Bill of supply which will contain the

prescribed details.


supplier


supplier

No bill of supply will be required in case the

value of supply is below ₹ 200.



numerals or special characters -hyphen or

dash and slash symbolised as “-” and

“/”respectively, and any combination

thereof, unique for a financial year







c. date of issue c. date of issue







e. HSN Code of goods or Accounting Code

for services

e. HSN Code of goods or Accounting Code

for services

f. description of goods or services or both f. description of goods or services or both

g. value of supply of goods or services or

both taking into account discount or

abatement, if any

g. value of supply of goods or services or

both taking into account discount or

abatement, if any

h. signature or digital signature of the

supplier or his authorized representative

h. signature or digital signature of the


Provided that the provisos to rule 1 shall,

mutatis mutandis, apply to the bill of supply

issued under this rule.

Provided that the provisos to rule 1 shall,

mutatis mutandis, apply to the bill of supply

issued under this rule.

Provided further that any tax invoice or any

other similar document issued under any

other Act for the time being in force in

respect of any non-taxable supply shall be

treated as bill of supply for the purposes of

the Act.

5 Receipt

voucher

- A receipt voucher referred to in clause (d) of

sub-section (3) of section 31 shall contain

the following particulars:

A receipt voucher referred to in clause (d) of



A registered person shall, on receipt of

advance payment with respect to any supply

of goods or services or both, issue a receipt

voucher containing the particulars as

prescribed evidencing receipt of such

payment


supplier


supplier



b. a consecutive serial number containing

alphabets or numerals or special characters -

hyphen or dash and slash symbolised as “-”

and “/”respectively, and any combination





and “/”respectively, and any combination


c. date of its issue c. date of its issue





e. description of goods or services e. description of goods or services

f. amount of advance taken

g. Rate of tax (central tax, State tax,


f. amount of advance taken

g. Rate of tax (central tax, State tax,


h. amount of tax charged in respect of



cess)

h. amount of tax charged in respect of



cess)

i. place of supply along with the name of

State and its code, in case of a supply in the

course of inter-State trade or commerce

i. place of supply along with the name of


course of inter-State trade or commerce

j. whether the tax is payable on reverse

charge basis

j. whether the tax is payable on reverse

charge basis

k. signature or digital signature of the


k. signature or digital signature of the


Provided that where at the time of receipt

of advance,

(i) the rate of tax is not determinable, the tax

shall be paid at the rate of eighteen per

cent.;

(ii) the nature of supply is not determinable,

the same shall be treated as inter-State

supply.

In case of receipt of advance the rate of tax

is not determinable tax rate and nature of

supply shall be considered at 18% inter-state

supply



6 Refund

Voucher

- A refund voucher referred to in clause (e) of



(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number not

exceeding sixteen characters, in one or






(c) date of its issue;

(d) name, address and GSTIN or UIN, if

registered, of the recipient;

(e) number and date of receipt voucher

issued in accordance with provisions of sub-

rule 5;

(f) description of goods or services in respect

of which refund is made;

(g) amount of refund made;

(h) rate of tax (central tax, State tax,

integrated tax, Union territory tax or cess);

(i) amount of tax paid in respect of such

goods or services (central tax, State tax,

integrated

tax, Union territory tax or cess);

Refund voucher is required to be prepared in

case of refund of advance received but

subsequently goods/services not supplied



7 Payment

Voucher

A payment voucher referred to in clause (g)

of sub-section (3) of section 31 shall contain


(a) name, address and GSTIN of the supplier

if registered;

(b) a consecutive serial number not

exceeding sixteen characters, in one or






(c) date of its issue;

(d) name, address and GSTIN of the

recipient;

(e) description of goods or services;

(f) amount paid;

(g) rate of tax (central tax, State tax,


(h) amount of tax payable in respect of


tax,


(i) place of supply along with the name of


course

of inter-State trade or commerce; and

(j) signature or digital signature of the

Payment voucher is required in case of

applicability of reverse charge for advances

8 Revised

invoice and

Credit or

debit notes

- 1. A revised tax invoice referred to in section

31 and credit or debit note referred to in

section 34 shall contain the following

particulars-

1. A revised tax invoice referred to in section

31 and credit or debit note referred to in

section 34 shall contain the following

particulars-

Revised Tax Invoice and Credit or Debit Note

to contain the as prescribed.

a. the word “Revised Invoice”, wherever

applicable, indicated prominently

a. the word “Revised Invoice”, wherever

applicable, indicated prominently



b. name, address and GSTIN of the

supplier

b. name, address and GSTIN of the

supplier

c. nature of the document c. nature of the document

d. a consecutive serial number containing



and “/”respectively,, and any combination


d. a consecutive serial number containing



and “/”respectively,, and any combination


e. date of issue of the document e. date of issue of the document

f. name, address and GSTIN or UIN, if


f. name, address and GSTIN or UIN, if


g. name and address of the recipient and



registered

g. name and address of the recipient and



registered

h. serial number and date of the

corresponding tax invoice or, as the case

may be, bill of supply

h. serial number and date of the

corresponding tax invoice or, as the case

may be, bill of supply

i. value of taxable supply of goods or

services, rate of tax and the amount of the

tax credited or, as the case may be, debited

to the recipient

i. value of taxable supply of goods or

services, rate of tax and the amount of the

tax credited or, as the case may be, debited

to the recipient

j. signature or digital signature of the


j. signature or digital signature of the




2. Every registered person who has been

granted registration with effect from a date

earlier than the date of issuance of

certificate of registration to him, may issue

revised tax invoices in respect of taxable

supplies effected during the period starting

from the effective date of registration till the

date of issuance of certificate of registration:

2. Every registered person who has been

granted registration with effect from a date

earlier than the date of issuance of

certificate of registration to him, may issue

revised tax invoices in respect of taxable

supplies effected during the period starting

from the effective date of registration till the

date of issuance of certificate of registration:

Provided that the registered person may

issue a consolidated revised tax invoice in

respect of all taxable supplies made to a

recipient who is not registered under the Act

during such period:

Provided that the registered person may

issue a consolidated revised tax invoice in

respect of all taxable supplies made to a

recipient who is not registered under the Act

during such period:

Provided further that in case of inter-State

supplies, where the value of a supply does

not exceed two lakh and fifty thousand

rupees, a consolidated revised invoice may

be issued separately in respect of all

recipients located in a State, who are not

registered under the Act.

Provided further that in case of inter-State

supplies, where the value of a supply does


rupees, a consolidated revised invoice may

be issued separately in respect of all

recipients located in a State, who are not

registered under the Act.

3. Any invoice or debit note issued in

pursuance of any tax payable in accordance

with the provisions of section 74 or section

129 or section 130 shall prominently contain

the words “INPUT TAX CREDIT NOT

ADMISSIBLE”.

3. Any invoice or debit note issued in

pursuance of any tax payable in accordance

with the provisions of section 74 or section

129 or section 130 shall prominently contain

the words “INPUT TAX CREDIT NOT

ADMISSIBLE”.



Revised Tax Invoice may be issued for the

supplies made by registered person during

the period starting from the effective date of

registration till the date of issuance of

certificate of registration.

Consolidated revised invoice may be issued

for taxable supplies made to a not registered

person during such period.

In case of inter-state supplies Consolidated

revised invoice may be issued for taxable

supplies to a not registered person made to

during such period, if value of a supply does


rupees.

Input Tax credit not admissible when Invoice

or debit note issued to under following

cases:

a. Determination of tax not paid or short

paid or erroneously refunded or input tax

credit wrongly availed or utilised by reason

of fraud or any wilfulmisstatement or

suppression of facts (Section 74)

b. Detention, seizure and release of goods

and conveyances in transit. (Section 129)



c. Confiscation of goods or Conveyances

and levy of penalty. (Section 130)

9 Tax Invoice

in special

cases

- 1. An ISD invoice or, as the case may be, an

ISD credit note issued by an Input Service

Distributor shall contain the following

details:

1. An ISD invoice or, as the case may be, an

ISD credit note issued by an Input Service

Distributor shall contain the following

details:

ISD Invoice or ISD credit note shall contains

the details as prescribed.

a. name, address and GSTIN of the Input

Service Distributor

a. name, address and GSTIN of the Input

Service Distributor


alphabets or numerals or special characters

hyphen or dash and slash symbolised as , “-”,

“/”, respectively, and any combination



alphabets or numerals or special characters

hyphen or dash and slash symbolised as , “-”,

“/”, respectively, and any combination


c. date of its issue c. date of its issue

d. name, address and GSTIN of the

recipient to whom the credit is distributed

d. name, address and GSTIN of the

recipient to whom the credit is distributed

e. amount of the credit distributed e. amount of the credit distributed

f. signature or digital signature of the

Input Service Distributor or his authorized

representative

f. signature or digital signature of the

Input Service Distributor or his authorized

representative

Provided that where the Input Service

Distributor is an office of a banking company


banking financial company, a tax invoice

shall include any document in lieu thereof,

by whatever name called, whether or not

serially numbered but containing the

information as prescribed above.

Provided that where the Input Service

Distributor is an office of a banking company


banking financial company, a tax invoice

shall include any document in lieu thereof,


serially numbered but containing the

information as prescribed above.



Tax invoice shall include any document in

lieu thereof, by whatever name called,

whether or not serially numbered but

containing the information as prescribed

when ISD is an office of a banking company


banking financial company.

2. Where the supplier of taxable service is an

insurer or a banking company or a financial

institution, including a non-banking financial

company, the said supplier shall issue a tax

invoice or any other document in lieu

thereof, by whatever name called, whether

or not serially numbered, and whether or

not containing the address of the recipient

of taxable service but containing other

information as prescribed under rule 1

2. Where the supplier of taxable service is an


institution, including a non-banking financial

company, the said supplier shall issue a tax


thereof, by whatever name called, whether

or not serially numbered, and whether or

not containing the address of the recipient

of taxable service but containing other

information as prescribed under rule 1

In case the supplier of taxable service is an


institution , including a non-banking financial

company, the said supplier shall issue Tax


thereof. Such invoice / document will not

have requirement of

a) serially numbered invoice / document,

b) address of the recipient of taxable

service



However, other information as prescribed

under rule 1 will be required.

In case GTA service provider below

mentioned details will be required to be

mentioned in addition to details mentioned

under Rule 1,

a) gross weight of the consignment,

b) name of the consignor and the

consignee,

3.Where the supplier of taxable service is a

goods transport agency supplying services in

relation to transportation of goods by road

in a goods carriage, the said supplier shall

issue a tax invoice or any other document in


containing the gross weight of the

consignment, name of the consignor and the

consignee, registration number of goods

carriage in which the goods are transported,

details of goods transported, details of place

of origin and destination, GSTIN of the

person liable for paying tax whether as

consignor, consignee or goods transport

agency, and also containing other

information as prescribed under rule 1.

3.Where the supplier of taxable service is a

goods transport agency supplying services in

relation to transportation of goods by road

in a goods carriage, the said supplier shall

issue a tax invoice or any other document in


containing the gross weight of the

consignment, name of the consignor and the

consignee, registration number of goods

carriage in which the goods are transported,

details of goods transported, details of place

of origin and destination, GSTIN of the

person liable for paying tax whether as

consignor, consignee or goods transport

agency, and also containing other

information as prescribed under rule 1.

c) registration number of goods carriage,

d) details of goods transported,

e) details of place of origin and destination,

f) GSTIN of the person liable for paying tax

whether as consignor, consignee or goods

transport agency



In case of passenger transport service, the

tickets issued will be treated as invoice.

Such invoice / document will not have

requirement of

a) serially numbered invoice / document,

4. Where the supplier of taxable service is

supplying passenger transportation service, a

tax invoice shall include ticket in any form,


serially numbered, and whether or not

containing the address of the recipient of

service but containing other information as

prescribed under rule 1

4. Where the supplier of taxable service is

supplying passenger transportation service, a

tax invoice shall include ticket in any form,


serially numbered, and whether or not

containing the address of the recipient of

service but containing other information as

prescribed under rule 1

b) address of the recipient of taxable

service

(5) The provisions of sub-rule (2) or sub-rule

(4) shall apply, mutatis mutandis, to the

documents issued under rule 4 or rule 5 or

rule 6 or rule 7 or rule 8.

However, other information as prescribed

under rule 1 will be required.

10 Transportati

on of goods

without issue

of invoice

- 1. For the purposes of 1. For the purposes of This rule is applicable in case of

transportation of goods in case of following

transactions,

(a) supply of liquid gas where the quantity at

the time of removal from the place of

business of the supplier is not known,

(a) supply of liquid gas where the quantity at

the time of removal from the place of

business of the supplier is not known,

(b) transportation of goods for job work, (b) transportation of goods for job work, a) Transportation of Liquid Gas

(c) transportation of goods for reasons other

than by way of supply, or

(c) transportation of goods for reasons other

than by way of supply, or

b) Transportation of goods to job worker



(d) such other supplies as may be notified by

the Board,

(d) such other supplies as may be notified by

the Board,

c) Transportation of goods which are not

covered as supply

d) Any other notified supplies

the consigner may issue a delivery challan,

serially numbered, in lieu of invoice at the

time of removal of goods for transportation,

containing following details:

the consigner may issue a delivery challan,

serially numbered not exceeding sixteen

characters, in one or

multiple series,, in lieu of invoice at the time

of removal of goods for transportation,

containing following details:

Restriction of serial number of delivery

challan to 16 characters

(i) date and number of the delivery challan, (i) date and number of the delivery challan, Above mentioned supplies will be on the

basis of delivery challan to be issued by the

consigner of the goods.

(ii) name, address and GSTIN of the

consigner, if registered,

(ii) name, address and GSTIN of the

consigner, if registered,

(iii) name, address and GSTIN or UIN of the

consignee, if registered,

(iii) name, address and GSTIN or UIN of the

consignee, if registered,

The delivery challan should be serially

numbered and containing the details as

prescribed.

(iv) HSN code and description of goods, (iv) HSN code and description of goods,

(v) quantity (provisional, where the exact

quantity being supplied is not known),

(v) quantity (provisional, where the exact

quantity being supplied is not known),

(vi) taxable value, (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,

(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

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

movement, and

(ix) signature. (ix) signature.

2. The delivery challan shall be prepared in

triplicate, in case of supply of goods, in the

following manner:–

2. The delivery challan shall be prepared in

triplicate, in case of supply of goods, in the

following manner:–

Such challan to be prepared in triplicate.



(a) the original copy being marked as

ORIGINAL FOR CONSIGNEE;

(a) the original copy being marked as

ORIGINAL FOR CONSIGNEE;

(b) the duplicate copy being marked as

DUPLICATE FOR TRANSPORTER; and

(b) the duplicate copy being marked as

DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as

TRIPLICATE FOR CONSIGNER

(c) the triplicate copy being marked as

TRIPLICATE FOR CONSIGNER

3. Where goods are being transported on a

delivery challan in lieu of invoice, the same

shall be declared in FORM [WAYBILL].

3. Where goods are being transported on a

delivery challan in lieu of invoice, the same

shall be declared in FORM [WAYBILL].

4. Where the goods being transported are

for the purpose of supply to the recipient

but the tax invoice could not be issued at the

time of removal of goods for the purpose of

supply, the supplier shall issue a tax invoice

after delivery of goods

4. Where the goods being transported are

for the purpose of supply to the recipient

but the tax invoice could not be issued at the

time of removal of goods for the purpose of

supply, the supplier shall issue a tax invoice

after delivery of goods

5. Where the goods are being transported in

a semi knocked down or completely knocked

down condition,

5. 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;

(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;

(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

(c) each consignment shall be accompanied

by copies of the corresponding delivery

challan along with a duly certified copy of

the invoice; and

For transportation of goods CKD and SKD

condition complete invoice to be issued

before dispatch of first consignment and

each subsequent consignment to be sent on

a delivery challan & duly certified copy of the

invoice.

(d) the original copy of the invoice shall be

sent along with the last consignment

(d) the original copy of the invoice shall be

sent along with the last consignment

The original invoice shall be sent with the

last consignment.

the goods and services tax (invoice) rules, … no. rule title form no. draft provision new...

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