Dear Sir,
We need to know what is the legal procedure in GST for sending material through challan for demo, replacement or repair and job work.
Also provide us legal rules as per GST provision regarding these three matters.
Please give us reply as soon as possible.
CGST rules 2017:
Rule 55. Transportation of goods without issue of invoice.-(1)For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation,
regards,
CAclubindia
