Question
Provide Job-work challan format.
Answer
Law Applicable:
Rule 55(d) of CGST rules,2017 specifies the necessary contents of the
delivery challan as follows:
"(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 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."
Interpretation:
The act or the rules do not specify the format of the challan per se however
rules do mention the above necessary details to be contained therein.
Conclusion:
You may use any format as per your comfort as long as the above details are
mentioned therein. (Reply dt. 16/05/2019)