Transportation of Goods in a semi-knocked down or completely knocked down condition

Rule 8(5) of Tax invoice, Credit and Debit Notes provides that 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.

Issue

Clause a & d of the said rule contradict each other so as to determine if invoice is to go with first or last consignment.

Suggestion

It is suggested that clause d be deleted from the aforesaid rule as original copy of invoice must go with first shipment itself. This has also been provided in present excise procedures.

Source ICAI Suggestions on GST Rules Submitted to Govt of India