1. Advance voucher and refund voucher
Rule 5 of draft GST Tax invoice, Credit and Debit Notes Rules provides for issuance voucher for receipt of advance. However no formats have been prescribed for the receipt voucher or refund voucher.
It is suggested the words …..in the formats prescribed… be added and suitable formats be prescribed.
2. Transportation of Goods Without Issue of Invoice
Rule 8(1) of draft GST Tax invoice, Credit and Debit Notes Rules provides that for the purposes of:
a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
b) transportation of goods for job work,
c) transportation of goods for reasons other than by way of supply, or
d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered, in lieu of invoice at the time of removal of goods for transportation, containing following details:
(i) date and number of the delivery challan,
(ii) name, address and GSTIN of the consigner, if registered,
(iii) name, address and GSTIN or UIN of the consignee, if registered,
(iv) HSN 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
3. Invoice issued by construction industry not considered as a special case
It is suggested that tax invoice issued by construction industry be included as a special case under Rule 7, particularly where R/A bills are issued. Because of its inherent nature prone to litigation, if a specific format is given for this industry, it could help mitigate litigation to some extent.
4. Transportation of Goods in a semi-knocked down or completely knocked down condition
Rule 8(5) of Tax invoice, Credit and Debit Notes provides that 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 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.
Clause a & d of the said rule contradict each other so as to determine if invoice is to go with first or last consignment.
It is suggested that clause d be deleted from the aforesaid rule as original copy of invoice must go with first shipment itself. This has also been provided in present excise procedures.