Someone told me, Only Invoices can be issued under GST, and Tax would be payable even if goods are sent for job work or repair. This is not true. The current system to issue goods on delivery note/challan will continue under GST also for some specific transactions. But one has to ensure timing of issue of Delivery Note, Terms of Contract, Change of Ownership Stage etc. It should not be used as an instrument to delay in booking of GST Liability as it may attract penal provisions. That's why provision to issue Invoice in advance has been placed in GST for the taxable transactions where delivery of goods is supposed to be made in many lots. Here is some basic features of Delivery Note/Challan under GST. Thanks. [GstSutras3] #SukhF_GST
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