Question

My client is wholesale merchant of Gold jewellery. He carry jewellery with him for sale to retailers. Retailer select appropriate jewellery and my client issue the invoice. Unsold stock is return back to client business point. While travelling he goes to Punjab and Himachal Whether he need two separate delivery challan for stock in vehicle for Punjab and Himachal or Single challan is appropriate.

Answer

The procedure for taking goods in other states on approval basis is clarified vide Circular No. 10/10/2017. The same is enclosed for your reference.

There is no need to generate E-Way Bill as per Rule 138(14) i.e. no e-way bill is required to be generated'
(a) where the goods being transported are specified in Annexure and jewellery is specified in annexure.
However challan is to be generated destination wise,

Therefore you need to generate two challans based on your destination i.e. one while going to Punjab and other while going from Punjab to Himachal Pradesh.

Every time when the goods are moved and invoice is not generated then challan is required
 

(Reply dt. 15/06/2018)