GST Delivery Challan format 2017 / RGP CHALLAN / THE NEW DELIVERY CHALLAN 2017
Topic : What is the GST document ? on which Goods should be sent for job work ?
Question 1: Is there any Change / Any new Format of RGP ( Challan )
Yes, when the GST law and rules were set up in 2017, the Government had given the new format of the delivery challan along with the condition that it will be used for every movement of material to any job worker.
▶Finsys View : Rule 45 clearly says that goods challan will be treated as an Invoice. The Government wants to have all the required information. So that if the time period elapses. You shall have to give the GST on that. And the values and tentative GST is already mentioned by you in your Challan.
Click Here for Downloading the New PDF Format
Source of Law :
According to the Central Goods and Services Tax (CGST) Rules,2017 Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended byNotification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No. 10/2017-Central Tax (Dated 28th June 2017) and Notification No. 15/2017-Central Tax (Dated 1st July 2017)
1) Under Rule 45, the inputs or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where the inputs or capital goods are sent directly to jobworker
2) The challan should contain the details as specified in Rule 55 of the TAX INVOICE, CREDIT AND DEBIT NOTES Rules.
Source 1 : Government of India : GST Dept
“Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.
(4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest…..”
” Rule 55. Transportation of goods without issue of invoice
The consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature.
(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:–
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER….”
Source 2 : GST India News website
https://gstindianews.info/issue-for-job-work-challan-under-gst/
Source 3 : Hubco.in
https://www.hubco.in/articles/how-and-when-to-issue-delivery-challan-under-gst-transportation-of-goods-without-issue-of-tax-invoice#:~:text=Delivery%20challan%20is%20a%20document,not%20applicable%20to%20that%20transaction.
Source 4 : CAclubIndia.com, for Rule 45 Text
Rule 45 of CGST Rules 2017: Restrictions on Inputs/ Capital Goods sent for Job Work
Source 5 : Taxguru.in, for Rule 56 Text
https://taxguru.in/goods-and-service-tax/transportation-goods-issue-invoice-gst.html
Rule 55 of CGST Rules 2017: Transportation of Goods without issue of Invoice
Provisions under Rule 55 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to ‘Transportation of Goods without issue of Invoice’, are as under:
(1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and G.S.T Number of the consigner, if registered;
(iii) name, address and G.S.T Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature (H.S.N) code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement
(ix) signature.
(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:–
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition or in batches or lots –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Comment
the consigner may issue a delivery challan to job worker, serially numbered, in lieu of invoice at the time of removal of goods for transportation. Rule 55 provide minimum contents for such challan. Where the goods are sent from one job worker to another job worker, the goods may move under the cover of a challan issued either by the principal or the job worker. In the alternative, the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating therein the quantity and description of goods being sent.
As per the provisions contained in rule 138, an e-way bill is required to be generated by every registered person who causes movement of goods. The third proviso to rule 138(1) of the CGST rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where such movement is inter-State.
Source 6 : GST Zen. com
Transportation of goods without issue of invoice | CGST Rule 55
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