Can I make sales under GST without issuing an invoice?

Any business registered under GST must issue an invoice when it sells goods or services to its customers. Depending on the nature of registration and the nature of supply, the business should issue a sales invoice, bill of supply, credit note or debit note.

Sometimes the goods are moved from one place to another but actual sale is not taking place. In those cases, the seller should issue a delivery challan.

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What is a Delivery Challan in GST Invoice?

Delivery Challan is a document issued when the goods are to be transported without an Invoice. The seller issues it at the time of removal of goods in the following cases:

  1. Supply of liquid gas where the quantity at the time of removal is not known
  2. Transportation of goods for job work
  3. Transportation of goods for reasons other than by way of supply
  4. Goods notified by the GST Council

A Delivery Challan is prepared in triplicate:

  1. Original for Consignee
  2. Duplicate for Transporter
  3. Triplicate for Consignor

The GST RollerCoaster

The GST return filing due date is extended so many times that it feels like running in an endless marathon

The GST RollerCoaster

The GST return filing due date is extended so many times that it feels like running in an endless marathon

As per the GST Invoice Rules, the supplier is free to design the format of a Delivery Challan. However, it should have the following mandatory details:

  1. Date of the Delivery Challan
  2. A Serial number, containing alphabets or numerals or special characters like hyphen or dash (-) and slash (/) unique for a financial year
  3. Name, Address and GSTIN of the consigner, if registered
  4. Name, Address and GSTIN or UIN of the consignee, if registered
  5. HSN Code and description of goods
  6. Quantity (provisional, where the exact quantity being supplied is not known) [Read More: List of Unit Quantity Codes (UQC) under GST]
  7. Taxable Value of Supply
  8. Tax Rate and tax amount (Central tax, State tax, Integrated tax, Union territory tax or cess)
  9. Place of Supply [Read More: List of State Codes under GST]
  10. Signature

FAQs

Is GST number mandatory on invoice?

As per the law, it is mandatory to have the GST number on the invoice. If the GSTIN isn’t there, a seller shall not be eligible to charge GST from the customers.

How many types of GST Invoices are there?

There are 8 types of GST Invoices, which are as follows:
– Delivery Challan
– Tax Invoice
– Bill of Supply
– Receipt Voucher
– Refund Voucher
– Payment Voucher
– ISD Invoice
– Debit Note and Credit Note.

Can an invoice be Cancelled?

Ideally, one should not cancel their invoice. However, in case it has been deleted and the invoice is needed to be rescinded or amended, a credit note will usually do the job.