Delivery Challan in GST by Legal Workz
The Essential Document for Your Business Logistics
A Delivery Challan is a critical document for any business involved in the movement of goods. Under the Goods and Services Tax (GST) regime, it serves a specific and vital purpose: to enable the transportation of goods when a tax invoice cannot be issued. At [Your Company Name], we provide expert services to help you understand, create, and manage your delivery challans, ensuring seamless compliance and smooth operations.
What is a Delivery Challan?
A Delivery Challan, also known as a dispatch challan or delivery note, is a document issued to accompany the physical movement of goods from one location to another. Unlike a tax invoice, it is used in situations where the transfer of goods does not constitute an immediate “supply” or sale.
When is a Delivery Challan Required?
A Delivery Challan is mandatory in several key scenarios, including:
- Job Work: When goods are sent to a third party for processing, manufacturing, or repair.
- Inter-Branch Transfers: Moving goods between different warehouses or branches of the same company.
- “Sale on Approval” Basis: When goods are sent to a potential customer for inspection or approval before the final sale is confirmed.
- Exhibitions or Trade Fairs: Transporting goods for display without an immediate sale.
- Multiple Shipments: When a large consignment is delivered in several parts, each subsequent shipment is accompanied by a delivery challan.
Our Professional Services:
Navigating the rules for issuing and managing delivery challans can be complex. Legal workz simplifies this process by offering: