Question 11:  

XYZ selling through ecommerce platform of Amazon. Amazon has fulfillment centres i.e. their warehouse(FBA) where they manage direct deliveries to buyers as and when orders are placed on their portal, XYZ will have to transfer stock in advance and in bulk to FBA. On receipt of individual orders from buyer on their website, Amazon will directly despatch material from FBA, raise their bill on customer and notify XYZ and then XYZ raises bill on Amazon for quantity of such delivery. Under what document XYZ should transfer the goods to FBA?

Answer: 
 

Please note that the invoice is to be issued for supply of goods as per section 31 In your case the goods are not sold but they are send for temporary warehousing but will be sold as per order  In this case you have to follow rule  of CGST rule the same is as follow 

RULE 55. Transportation of goods without issue of invoice        

(corresponding section 31) (1) For the purposes of-

(a) ,

(b)  

(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;

    (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. Issue challan giving all the details prescribed under Rule 55 of  CGST Rules.  (Reply Dt. 26/12/2017)