What is the delivery challan?
A delivery challan is a record or a document produces in the procedure of transferring goods from one place to another. Which might or might not result in trades. This is transported along with the communicated goods. It includes the information of the items communicated, the quantity of those goods, delivery, and buyer address.
You can inspect all the information about a Sales Tax – Delivery Note Form from the government official website.
When is Delivery Challan issued?
There are various cases where a challan can be issued:
- Goods being transported for job work.
- Goods being provided on permission.
- Shipping of goods in a semi-assembled state.
- Goods being transported for a purpose other than supply. Example: Transportation of goods from one warehouse to another warehouse of the supplier.
- Supply of goods: Where the amount of goods given is not known. Generally, we don’t know the supply place of the good.
You can log in to the website of the LegalRaahi app for any query related to PF Registration.
Issuing Procedure of Delivery Challan
Delivery Challans require to be serially predicted not exceeding 16 alphabets and numerals in 1 or multiple series. Three copies are to be made, accordingly;
- A Copy for the Consignee-Original
- Copy for the Transporter- Duplicate
- Copy for the Consigner- Triplicate
What is the delivery challan under GST?
A GST tax invoice is assigned commonly when the supply of goods or services is proposed or when payment has been made by the receiver. In some cases, moderately using a tax invoice, a delivery challan is issued for the shipping of goods.
For GST registration you can visit our website Legalraahi.
A minimum of 4 copies of a delivery challan should be made for transaction plans. The 4 copies follow the following 4 reasons:
- The 1st copy is delivered to the accounts department.
- 2nd proceeds to the sales department.
- The 3rd copy is issued to the customer.
- The store administration must hold the end copy for record-keeping.
It is necessary to see that a delivery challan is transferred along with the transmitted goods and in many cases, it may not appear in sales. However, it is made with the wish that buying will be done. A delivery challan is an essential portion that is accepted by most of the organizations in daily transactions.
Contents of Delivery Challan
A delivery challan usually involves the consecutive details:
- Date of Challan
- Name of the recipient (to whom challan is issued)
- Date of shipping/Transportation
- The address of the recipient
- Serial No. of the challan. This is compulsory. It helps to recognize and easily apply to a challan.
- GSTIN of both recipient and sender. In case the receiver is not enrolled, his business place will be treated.
- Details of Goods:
HSN Code /SAC Code
- Description of good
- Rates of IGST, SGST, and CGST
- Taxable Value of goods
- Good quantity
- Sign of the sender or entitled person of the sender.
- Points of shipping such as a way of traveling and vehicle number.
Important Notes of delivery challan format
- Terms and conditions that are set by the companies require to be followed up.
- Complete taxable sum and total GST- the amount of these is the Invoice Total.
- The delivery challan should be accepted by the shipper, after confirming the process that the information given in the form is correct. When goods are carried with a delivery challan alternatively of a tax invoice, the equivalent details should be given in the form (GST E-waybill). If a tax invoice could not be dispersed at the time goods were sent for trade, the seller should originate the tax invoice after the delivery of goods.
Multiple Challan of delivery
In conditions where goods are shipped in installments or sections, various delivery challans are given. In such conditions, the following procedure requires to be followed:
- The entire invoice needed to be assigned before the initial consignment of goods.
- The consigner is mandatory to originate delivery challan on all of the subsequent consignments, with approval to the 1st invoice.
- Real challan requires to be given on the last delivery adjacent with duplicates of all the delivery challans to date from the 1st consignment.
The shift of Goods in Multiple Consignments
In the condition of the shift of goods in various consignments, a total invoice should have come before dispatch of the 1st consignment. Following the 1st consignment, the supplier must originate a delivery challan for all of the subsequent consignments, indicating the invoice. So all consignment should be administered by copies of the equivalent delivery challan along with a suitably verified copy of the invoice. The original copy of the invoice must be addressed along with the last consignment.
Register or record-keeping is essential between successful companies, as they arrange proper documents of all appropriate documentation. The delivery challan is one such document. Furthermore, you can discover and make an acceptable delivery challan, invoices, and buying or selling order.
In case you are confused about GST related topics just feel easy to consult the GST experts at LegalRaahi. You can get complete assistance on GST Registration and GST Return Filing. You can also use our free GST Software. You can download the LegalRaahi app for any doubts linked with GST. Give us a call at 8750008585 and send your inquiries about GST on Email: email@example.com.