55. Transportation of goods without issue of invoice.-

(1) For the purposes of-

    (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 Commissioner,

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 the following details, namely:-

    (i) date and number of the delivery challan;

    (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;

    (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;

    (iv) Harmonised System of Nomenclature 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.

(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:-

    (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.

(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.

(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 -

    (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;

    (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

    (d) the original copy of the invoice shall be sent along with the last consignment.