Section 55(5) in Punjab Goods and Services Tax Rules, 2017
(5)Where the goods are being transported in a semi knocked down or completely knocked down condition [or in batches or lots] [Inserted by Notification No. G.S.R.74/P.A.5/2017/S.164/Amd.(20)/2018, dated 3.10.2018 (w.e.f. 29.6.2017).]-(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.[Chapter VII] [Added by Punjab Notification No. GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017, dated 30.6.2017 (w.e.f. 29.6.2017).] Accounts and Records
