CGST Rule 55 — Transportation of goods without issue of invoice
CGST Rules, 2017
CURRENT
Source note: The text and status on this page are tied to the official source gateway. Open official source.
Official sources
Finin2min Summary - Rule in 2 Minutes
Delivery challan can replace invoice for job work, non-supply transport, quantity unknown at removal and other notified cases; invoice must follow where supply crystallises.
official statutory reference
55. Transportation of goods without issue of invoice.-(1)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 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; 126 Inserted vide Notf
no. 74/2018-CT dt. 31.12.2018 127 Inserted vide Notf no. 33/2019-CT dt. 18.07.2019 with effect from 01.09.2019 (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. (2) The delivery
challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy
being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3) Where goods are
being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138. (4) Where
the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the
time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. (5)
Where the goods are being transported in a semi knocked down or completely knocked down condition or in batches or
lots128- (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.
Paragraph-wise decode
Delivery challan can replace invoice for job work, non-supply transport, quantity unknown at removal and other notified cases; invoice must follow where supply crystallises.
Section-Rule-Form-Notification bridge
No directly corresponding Rule is mapped to this provision. Check notifications, circulars, forms and corresponding State law.
Practical Q&A
- What does rule 55 regulate?
- It regulates transportation of goods without issue of invoice. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No CGST Rule corresponds directly to this provision. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.
Professional rule note
Legal state: Current controlled · Checked: 27 July 2026. Read the official statutory reference and amendment history together.
Why Rule 55 matters
Transportation of goods without issue of invoice should be read with its enabling CGST Act provision, prescribed forms, amendment notification, transaction date and the live portal workflow. The operative-text block on this page remains the legal core; the application controls add practical steps without altering it.
Rule → Form → evidence bridge
No prescribed form is the primary legal trigger; use the Rule text and portal workflow applicable to the transaction.
Finin2min Q&A
- What does CGST Rule 55 deal with?
- Transportation of goods without issue of invoice. Start with the operative Rule version and then test the connected Act provision, forms and amendments.
- Which GST form is connected to Rule 55?
- No single prescribed form is the primary trigger. The Rule and live portal workflow control.
- Can I rely only on the GST portal?
- No. Portal functionality is execution infrastructure; legal eligibility and consequences come from the Act, Rules and valid instruments.
- What should I keep on file?
- The official Rule version used, amendment/effective-date evidence, underlying transaction records, computation, portal submission and resulting acknowledgement/order.