Respected Sir
i have some query
Please advice us
if register place under gst in delhi if send goods out from delhi for exhibtion in case of casual gst not return then delivery challan maintain for out and in serial no are continues same or out and in each are seprate
if register place under gst in delhi if send goods in exhibtion in delhi show then delivey challan serial no for same or for with in state differ dilvery challan for out from branch and seprate from in from exhibtion to branch
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.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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