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Invoice/Eway-Bill for machinery sent for repair

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Aniket Kumar

98 Points Posted on 22 October 2022

What kind of invoice and eway bill needs to be raised for sending machinery for repairs to supplier?

Replies (7)

Quick Summary

For sending machinery for repair, GST Invoice is not required. Instead, a Delivery Challan must be issued as per Rule 55, and an E-way Bill (outward supply type) should be generated if applicable. The challan includes basic details like goods description, quantity, value (for movement purpose), GSTIN, and place of supply. No actual supply occurs.

Dip Narayan

Deputy Manager

492 Points Posted on 23 October 2022

Delivery Challan along with E_waybill (if applicable)

Aniket Kumar

98 Points Posted on 23 October 2022

Does delivery challan contains value and gst? And what kind of eway bill?

Dip Narayan

Deputy Manager

492 Points Posted on 23 October 2022

Delivery challan will contain the following :-

1. date and number of Delivery Challan

2. name , address , GSTIN ( if registered) of the consigner & consignee

3. HSN code and descripttion of the goods

4Quantity (provisional where the exact quantity being supplied is not known.

5 Taxable Value

6 Tax Rate and Tax amount ( IGST - CGST - SGST/UTGST) where the transportation is for supply to the consignee.

7 Place of Supply, in case of Inter state Movement and Signature

The e_waybill may be of " OUTWARD SUPPLY TYPE" and Sub type will be either "Recipient Not Known" or other

Pankaj Rawat

GST Practitioner

29904 Points Posted on 23 October 2022

As rule 55 , DC contain almost all the particular which Tax Invoice contains

sabyasachi mukherjee

Profession

19978 Points Posted on 24 October 2022

E way bill also specifies the details of delivery challan . So if someone said e way bill it is also accepted.

Aniket Kumar

98 Points Posted on 25 October 2022

Can anyone help on the tax implications? Why GST if it is not a supply?

Dip Narayan

Deputy Manager

492 Points Posted on 25 October 2022

Where goods are being transported on a delivery challan in lieu of Invoice . The same shall be declared in as specified in rule 138 (e_waybill) - Rule 55(3) of CGST and SGST Rules, 2017.

Pl also note that Delivery Challan will be in Triplicate (Rule 55 (2) of CGST rules.

You may refer Question no 112 at FAQ On e_waybill Issued by CBI &C