GST
Delivery challan series for job work and transfers
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Facts
Rule 55 allows a delivery challan instead of an invoice for goods sent for job work, goods sent on approval, transport of liquid gas without known quantity, and other cases. Challans need their own serial number.
Provisions and law
- Rule 55, CGST Rules 2017Delivery challan for transport of goods without a supply or where invoice is not possible at removal
- Sec 143, CGST Act 2017Goods sent for job work to be returned within 1 year (inputs) or 3 years (capital goods)
Analysis
Use a series like DC/26-27/001. Goods sent to a job worker must come back within the time in Sec 143. Report challans in Table 13 and job work in ITC-04 as applicable.
Conclusion
- Create a delivery challan series.
- Issue a challan for each movement.
- Track returns from job workers.
- Report in Table 13 and ITC-04.
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Invoice series, numbering and document summary (GSTR-1 Table 13)
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