goods released from custom department how to carry

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MOHAMMED ASGAR Bhati (Querist)
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20 July 2017 if i am an importer registered under gst Rajasthan. my goods released from custom department Delhi. import qty 25000 kgs. i want to sale 15000 kgs goods to kolkata buyer. loading from delhi. banance 8000 kgs want to carry at my business premises at Rajasthan. what is the process to carry balance goods from Delhi to Rajastha. transporter ask gst invoice of 8000 kgs. but my container weight is 25000 kgs. i am only registered under gst rajasthan. pls explain how can i received my goods through transport.

MOHAMMED ASGAR Bhati

MOHAMMED ASGAR Bhati (Querist)
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29 July 2017 if i am an importer registered under gst Rajasthan. my goods released from custom department Delhi. import qty 25000 kgs. i want to sale 15000 kgs goods to kolkata buyer. loading from delhi. banance 8000 kgs want to carry at my business premises at Rajasthan. what is the process to carry balance goods from Delhi to Rajastha. transporter ask gst invoice of 8000 kgs. but my container weight is 25000 kgs. i am only registered under gst rajasthan. pls explain how can i received my goods through transport.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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26 July 2024 To transport goods from Delhi to Rajasthan after their release from the customs department, and considering that you need to handle GST and documentation correctly, follow these steps:

### **1. Documentation and GST Compliance**

**a. Documentation for Transport**

1. **Delivery Challan**: Prepare a Delivery Challan for the movement of goods. This document should detail the goods being transported, including quantities and the purpose of the movement. The Delivery Challan will be used by the transporter and will help in tracking the goods.

2. **GST Invoice**: Since you're only registered under GST in Rajasthan, you need to issue a GST invoice for the sale of 15,000 kgs to the Kolkata buyer. For the balance of 8,000 kgs that you are transporting to Rajasthan for your own business use, you also need to prepare a GST invoice. Here’s how:

- **For Goods to Kolkata**: Issue a GST invoice for the sale of 15,000 kgs. The invoice should include GST details applicable for inter-state supply (IGST).

- **For Goods to Rajasthan**: Issue a GST invoice for the 8,000 kgs you are transporting to your business premises in Rajasthan. The invoice should include GST details applicable for intra-state supply (CGST + SGST).

**b. E-Way Bill**

1. **Generate E-Way Bill**: Since the total weight of the goods being transported is more than ₹50,000, an E-Way Bill is required. The E-Way Bill should be generated for both legs of the transportation:
- **Delhi to Kolkata**: Generate an E-Way Bill for the 15,000 kgs of goods being transported to Kolkata.
- **Delhi to Rajasthan**: Generate a separate E-Way Bill for the 8,000 kgs of goods being transported to your business premises in Rajasthan.

- **Part A of E-Way Bill**: Provide details of the goods, the transporter, and other necessary details.
- **Part B of E-Way Bill**: Enter the vehicle number and other relevant details of the vehicle transporting the goods.

### **2. Transporter’s Requirements**

- **GST Invoice for Transporter**: The transporter needs a GST invoice for the goods being transported. You should provide the GST invoices as described above.

- **E-Way Bill Details**: Ensure the transporter has the E-Way Bill details for both shipments. This will help in smooth transit and reduce any issues at checkpoints.

### **3. Process Flow**

1. **Release from Customs**: Once your goods are released from the customs department in Delhi, make sure you have all the required documents, including the Delivery Challan, GST invoices, and E-Way Bills.

2. **Preparation for Transport**:
- Prepare the GST invoices for both the sale to Kolkata and the internal transfer to Rajasthan.
- Generate E-Way Bills for both sets of goods.
- Provide these documents to the transporter.

3. **Loading and Transportation**:
- Ensure that the goods are loaded according to the specifications.
- Provide the transporter with the necessary documentation, including the Delivery Challan, GST invoices, and E-Way Bills.
- Track the movement of goods using the E-Way Bill system.

4. **Receipt in Rajasthan**:
- When the goods arrive at your business premises in Rajasthan, ensure that you receive and verify the goods according to the invoices and Delivery Challan.

### **4. Summary**

1. **Documentation**: Prepare a GST invoice and Delivery Challan for both shipments (to Kolkata and to Rajasthan).
2. **E-Way Bill**: Generate E-Way Bills for the movement of 15,000 kgs to Kolkata and 8,000 kgs to Rajasthan.
3. **Transporter’s Requirements**: Provide the transporter with the GST invoices and E-Way Bills for both sets of goods.
4. **Compliance**: Ensure all documents are in order to comply with GST regulations and avoid any issues during transportation.

### **Example of GST Invoice and E-Way Bill Details**

**GST Invoice Example:**

- **Invoice for 15,000 kgs to Kolkata**:
- **Supply Type**: Inter-state Supply
- **GST Rate**: IGST (e.g., 18%)
- **Details**: Invoice should detail the quantity, value, GST amount, and GSTIN of both parties.

- **Invoice for 8,000 kgs to Rajasthan**:
- **Supply Type**: Intra-state Supply
- **GST Rate**: CGST + SGST (e.g., 9% each)
- **Details**: Invoice should detail the quantity, value, GST amount, and GSTIN of both parties.

**E-Way Bill Example:**

- **Part A**: Details of goods, consignor, consignee, and the transporter.
- **Part B**: Vehicle number and other transport details.

For any additional specifics or changes in regulations, consulting with a GST advisor or compliance expert is advisable.

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