We are a registered supplier under GST. Our supplies under a particular order are dispatched in more than one consignments. We issue a delivery chalan with each consignment. Do we have to issue a bill also for each consignment? Else, what document in lue of e-way bill is to be isuued while the material is in transit? The customer insists that we issue a single invoice against the order. In absence of an invoice or a e-way bill how to prove that each consignment is a genuine supply?

We are a registered supplier under GST. Our supplies under a particular order are dispatched in more than one consignments. We issue a delivery chalan with each consignment. Do we have to issue a bill also for each consignment? Else, what document in lue of e-way bill is to be isuued while the material is in transit? The customer insists that we issue a single invoice against the order. In absence of an invoice or a e-way bill how to prove that each consignment is a genuine supply? more

Helpful All GST Queries Answered Aug 10

Viewed by 1075

Shyam Shrivastava

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Oct 31

Sanjay Bhatia

In my view after GST the concept of Delivery Challans has lost its value. Now with each consignment you have to raise a separate invoice. Secondly, I think its useless to take any risk and attract attention of authorities as they themselves are not clear about many things. Third, after introduction of E-waybills, it might be impossible to prove that the part consignment has been delivered and the other part is still in-transit. more

Aug 15

Shyamsundar Joshi

Yes what your CA suggested is correct but some states do started transacting thr Eway Bill (karnataka) already, so you are sending goods in diff lots for same Order you can send delivery challan with same ref of Eway Bill but final single invoiec issued for all the supplies made thr challans for the month !! hope it is clear and all required details as suggested by CA is correct. more

Aug 11

Sanjeev Goel

Mr Milind Moghe your case is of continuous supply of goods against a particular order. In this case of continuous supply you can dispatch material against delivery chalan mentioning all the GST details of the purchaser and also mention Purchase order number. After completion of supply you may issue a single invoice against all those delivery chalans from which you have delivered the goods. You have to mention the details of all these delivery chalans in your invoice. E way bill is not implemented yet so there is no question to issue or mention E way bill. more

Aug 11

MURLI DHAR (LEARNER)

This is what i have learnt from one of the auditor companies: You can raise a single invoice on the buyer, and send to the entity in multiple consignments. For this you have only to raise only one invoice; each shipment will contain the same invoice number (attach a copy of the invoice) and e bill or despatch note specifying the same Invoice number (which of course will mention the number of consignments), and send it to your customer through the e-way bill or despatch bill. Please do check it out with your own chartered accountant. When I come across this procedure again, I shall revert to you. more

Aug 10

MURLI DHAR (LEARNER)

Thank you for your useful comment. AS far as I know, e-waybill has not yet been introduced. It is proposed to start it in the middle or late September. An amendment is required or a rule requires to be notified. more

Aug 10

Ravindra Raghuwanshi

I think in your case delivery on challan is not possible. Go to the link 'https://www.indiafilings.com/gst/invoice-rules/transportation-goods-invoice' more

Aug 10

Milind Moghe

Thanks, Murli Dhar Ji.

The only problem I foresee is the Invoice date. It will be before the date of completion of supply. Also the chalan dates will be later than the Invoice dates.

One solution as suggested by my CA is to mention all the details like basic value, Taxes to be charged, consignment number, HSN code, GSTIN etc. in each chalan and attach a copy of the Purchase order received from the customer with each shipment. Issue a final Invoice with the last consignment. Do you think that is logical? more

Aug 10