Delivery challan vs way bill

1198 views 2 replies
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
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
05 July 2026
Financial Controller

NovumLake Partners

Mumbai

CA

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details