Delivery challan vs way bill

Sir. can i generate the waybill for delivery challan. My customer says that do not raise the invoice for every supply, as i am procuring multiple supplies in a month from you, hence send goods on delivery challan and once in a month raise one invoice for all the supplies made. can i do so? if so, do i have to generate delivery challan with tax component?
Replies (2)

Sec. 2(32) of CGST Act, defines “continuous supply of goods”

(32) “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify;

-> Only regular supply and delayed billing for no reason will not make it a CSOG.

-> Supply of gas via pipeline can be a very good example in this case. Though gas has been supplied continuously but the supplier cannot bill at the same time because the usage is not known. He will bill at the month end (can be other period as well) after considering the usage. So, this justifies delayed billing as well and will be considered as CSOG.

So, in your case, if delayed billing is justified, then you can do what is being said by you.

Thank you so much sir.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details