Line sales and GST

Avinash Jeevan Dsouza (Assistant In Charge Accountant)   (3284 Points)

27 May 2022  

One of my friends is running a business, he is a manufacturer and retailer. He sells goods through line sales using a commercial vehicle. Line sale is nothing but taking goods in a vehicle and taking them to an unknown buyer of the goods. The moment they leave the factory, they will not know who will purchase what quantity of the goods. So preparing sales invoices and sending goods is not possible. What documents do they need to have in their vehicle to avoid any penalty from the commercial tax dept?