Section 55(5) in Kerala Goods and Services Tax Rules, 2017
(5)Where the goods are being transported in a semi knocked down or completely knocked down condition-(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 consignment, 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.
