Goods sent on Approval basis through marketing Agent 

Do we need to prepare Delivery challan in case of goods sent on Approval through Marketing Agents? I yes, how many copies of the same have to be prepared ? Do we have to write value and Tax amount also in the delivery challan ?

Ans : Yes , You have to issue Original Copy of Delivery Challan

Rule 55(1) of CGST Rules 2017 :

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. 

Rule 55 (3) of CGST Rules 2017  :- 

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

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