Delivery challan instead of tax invoice for transportation of goods in specific circumstances :
For the following purposes, a delivery challan may be issued by consigner instead of tax invoice – (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 (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board – rule 8(1) of Invoice Rules.
The delivery challan, serially numbered should be issued at the time of removal of goods for transportation, containing following details (i) date and number of the delivery challan (ii) name, address and GSTIN of the consigner, if registered (iii) name, address and GSTIN or UIN of the consignee, if registered (iv) HSN 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.
Delivery challan to be in triplicate – The delivery challan shall be prepared in triplicate, in case of supply of goods, with following marking – (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 CONSIGNER – rule 7(3) of Invoice Rules.
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL] – rule 7(3) of Invoice Rules [seems to be some mistake]