In the jewelry industry, it’s quite common for sales teams to visit various shops for marketing purposes. However, predicting which retailer might be interested in purchasing jewelry remains uncertain. Sales representatives continuously move from one retailer to another, and this dynamic process raises questions about the necessary documentation for such movements, particularly in the context of GST (Goods and Services Tax).

To address this, a GST delivery challan is used as per Rule 55. However, there’s a practical challenge when it comes to specifying the recipient’s address. Instead of providing the recipient’s address directly, consider mentioning the following details on the delivery challan:

1. Name of the authorized representative: This should be the person carrying the jewelry for marketing purposes.
2. Address of the authorized representative: Include the representative’s address.
3. Authorization letter: Attach an authorization letter to validate the representative’s role.
4. Purpose: Clearly state that the movement is for Line Sales Within the State (Telangana), specifically involving jewelry being transported to various shops within the local limits of Hyderabad.

Please note that this recommendation is based on practical considerations. Legally, the issue of line sales is not explicitly addressed, but Rule 55 does require mentioning recipient details along with their GSTIN (if registered).