Documents for movement of inputs and Capital goods to Job worker

Documents for movement of inputs and Capital goods to Job worker:

Rule 55 (1) (c) of CGST Rules, 2017 provides that for the purpose of transportation of goods for job work, the principal manufacturer 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 the following details , namely :-

1. date and number of the delivery challan;

2. name, address and Goods and Services Tax Identification Number of the consigner, if registered;

3. name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;

4. Harmonized System of Nomenclature code and description of goods;

5. quantity (provisional, where the exact quantity being supplied is not known);

6. taxable value;

7. 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;

8. place of supply, in case of inter- State movement; and

9. signature.

Sub-rule (2) of Rules 55, the delivery Challan shall be prepared in triplicate, in case of supply of goods (a) Original for Consignee, (b) Duplicate for transporter and