Delivery Challan

The new RGP challan / the new delivery challan 2017


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 )

The Government has 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 :

 “……………..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…..”

“…….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….”