GST Tip – 172

A special provision is provided in the Revised Invoice Rules, wherein the supplier of goods can ship the same in different consignments in the case of transportation of goods in a semi-knocked down or completely knocked down condition. Complete tax invoice has to be issued before the removal of the goods, and endorsed copy of the tax invoice should be accompanied with all the consignments along with the delivery challan, the original copy of the tax invoice should be sent at the time of final removal of goods.