Where the supplier does not issue a consignment note or similar document, the services do not qualify as GTA services, and hence should not be taxable. This point has also been clarified by the CBIC in the FAQs issued for the transport sector.
An invoice is a commercial document that maintains the record of transactions between the buyer and the seller. On the other hand, a consignment note is an export document that serves as evidence of a concluded carriage contract.
(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; ( ...
A consignment note is a document issued by a goods transportation agency against the receipt of goods for the purpose of transporting the goods by road in a goods carriage. If a consignment note is not issued by the transporter, the service provider will not come within the ambit of the goods transport agency.
A consignment note is a document issued by a goods transportation agency against the receipt of goods for the purpose of transporting the goods by road in a goods carriage. If a consignment note is not issued by the transporter, the service provider will not come within the ambit of the goods transport agency.
Document accompanying goods that is filled by the shipper. It serves as proof that a contract for carriage has been concluded and describes its content. It also serves as a receipt when goods are picked up from the shipper and delivered to the recipient.
A consignment note is a document that details the goods being shipped and the terms of the consignment, while a delivery note confirms the receipt of goods at the destination.
A GST invoice must include several mandatory fields: Invoice number and date. Customer name. Shipping and billing address. Customer and taxpayer's GSTIN. Place of supply. HSN code. Taxable value and discounts. Rate and amount of taxes i.e. CGST + SGST/UTGST (intra-state) OR IGST (inter-state)
An invoice is a commercial document that maintains the record of transactions between the buyer and the seller. On the other hand, a consignment note is an export document that serves as evidence of a concluded carriage contract.