Section 55(1)(d) in Himachal Pradesh Goods and Services Tax Rules, 2017

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State of Himachal Pradesh - Subsection

Section 55(1)(d) in Himachal Pradesh Goods and Services Tax Rules, 2017

(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.

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State of Himachal Pradesh - Subsection

Section 55(1)(d) in Himachal Pradesh Goods and Services Tax Rules, 2017