When can I send goods with a delivery challan instead of a tax invoice?
1 Answer
Aicountly GST Guide
Compliance
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A delivery challan is used when goods move without being sold at that moment, for example for job work, supply on approval or sale-or-return basis, or where the invoice cannot be issued before the goods leave, such as supply of liquid gas where the quantity is not known in advance. Rule 55 of the CGST Rules sets out the cases and the details the challan must carry.
When the sale is later confirmed, a tax invoice must be raised. A challan is not a substitute for an invoice on an outright sale. Confirm your case with your CA.
Aicountly GST Guide · Oct 24, 2026
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