Delivery Challan serial number Issue and return rules

Goods sent for exhibition can be moved on Delivery Challan under Rule 55, because it is movement otherwise than by way of supply. Delivery challan must be serially numbered, and one or multiple series are allowed.

For outward movement and return movement, separate challan numbers/series can be maintained. It is not compulsory to use the same serial number for return. Better to issue a fresh return challan and mention the original outward challan number/date for reference.

If goods are finally sold at exhibition, then tax invoice should be issued at that stage.