Delivery Based Billing

Hi Sir,

I'm working in loyalty channel company. here we are dispatching various items to various location. but billing to as per the contract.

now our clients asking the delivery based billing. any returns happened no credit note and invoice for that. its any way to billing as per them..

pls share sections and rule details

regards
dhina
Replies (6)
Kindly refer Section 10 (b) of IGST rules for more clearance. if you will start for Delivery Based Billing. Otherwise there is no other concept in GST for This kind of billing system.
thanks for your update. but the section stating that POS. my confusion is its possible to making the invoices based on delivery not for dispatches.

single day we will dispatch 100items.
delivery will happen 90items
balance 10 will be returned to us in various days.

now the client says, we need to bill 90items alone. for returns cases we need adjust internally..

kindly help me on this. we need to explain the delivery based billing possible or not as per the rules.
As per section 31 cgst , A registered person supplying taxable goods shall, before or at the time of removable or movement or made available goods to recepient has to Issue an Tax Invoice .

Hence you cannot move the goods on delivery challan. Yes there are few condition in which you can supply your goods on delivery challan .
1. supply on approval basis as per circular 10/10/2017 , Dt. 18/10/2017.
2. On replacement of goods
3. when principal send its goods to Job worker & vice versa
thanks for your update. hence there is no delivery based billing in gst act
You are always welcome
small clarification, we have made a contract with our client based delivery, invoice will be raised. now, as per gst regime there is no provision. how to handle this issue. i need amend the agreement or as per agreement we can proceed the same billing method.

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