Consignment note in the form SP-31 grain

Form of waybill for transportation of grain

When transporting agricultural products, it is recommended to use a special consignment note for grain.
The form of this primary document is unified; it was approved by Decree of the State Statistics Committee dated September 29, 1997 No. 68. Until 2013, the use of waybill SP-31 was mandatory. However, after the adoption of the new accounting law, the need to use unified forms was abolished. You can develop such a form yourself. It is only important that it contains the required details for such a document (Article 9 of Law No. 402-FZ dated December 6, 2011).

But since the SP-31 consignment note already contains all these details, and in addition, it contains columns reflecting the specifics of grain acceptance, it continues to be actively used. Moreover, each user can add some of their own data to the form, for example, provide a place to display encrypted information or place their logo, etc.

The nuances of filling out the SP-31 form were explained by ConsultantPlus experts:

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Form sp 31

The consignment note form SP-31 is issued when transporting grain products to their acceptance points. These can be grain receiving enterprises, elevators, etc.

According to the rules, the invoice should be issued in 4 identical copies, with 1 remaining with the person responsible for loading the grain, and the remaining ones transferred to the driver of the vehicle.

At the grain procurement point, the following factual data is filled in the form:

test weight;
quality characteristics of grain products;
price;
batch cost.

Of the 3 invoices received at the grain point, one remains in place, and 2 are handed over to the driver.

When returning to the base, the driver attaches 1 of 2 completed copies of the waybill (Bill of Lading) to his waybill, and the other is given to the same person responsible for loading grain, who wrote out 4 copies of the BW when the vehicle left for the grain receiving enterprise. If hired vehicles were used, the driver gives 2 copies of the TTN to the accounting department, and subsequently one of the completed SP-31 forms is attached to the invoice for motor transport services and handed over to the customer.

The waybill form can be seen in our article “Truck waybill in accounting (form).”

Consignment note. Form SP-31

Consignment note. Form SP-31 is a document that is used when it is necessary to keep records of operations for sending and receiving grain products to grain receiving, elevator, and other points for receiving such products.

The invoice is drawn up in 4 copies. The first copy of the document remains in the hands of the warehouse manager, and the remaining three documents are handed over to the driver of the vehicle through which the grain is transported.

Thus, the driver is obliged to further hand over these documents: one of them is sent to the grain collection point, and the other two documents are signed there by an authorized person and then returned to the hands of the driver of the vehicle.

After the vehicle is returned back to the enterprise, one of the signed documents is given to the warehouse manager, and the other is attached to the truck’s Waybill.

This document has a unified form, which was provided for by the legislation of the Russian Federation. Form SP-31 is an accompanying document in the process of delivering grain products to the appropriate receiving points.

By what standard is it compiled?

Today, the SP-31 form is not mandatory for use; its content is advisory in nature. An enterprise can develop its own form for such a document. It is important that the form includes all the necessary details in accordance with Article 9 of Federal Law No. 402-FZ of December 6, 2011.

The form also needs to reflect the industry specifics of shipment and receipt of grain products.

The SP-31 form includes the corresponding columns, so most enterprises use it, including additional information at their discretion.

Our experts have prepared useful information for you not only about filling out and using the TTN in the SP-31 form. You will learn about working with other waybills from the following publications:

Why do we need transport and waybills and invoices, and how do these documents differ?
Features of drawing up and filling out the TTN when picking up goods by the buyer.
Features of working with TTN in EGAIS: how to find it and check it, how to correctly confirm the invoice?
In what cases is an international CMR consignment note required and how to issue it?
Special types of consignment note: for raw materials SP-33, for animals SP-32 and others.

Can other forms of TTN be used?

The form of the accounting document can be any, approved by an internal order of the legal entity.

At the same time, it will not be possible to use the unified form 1-T, since according to Resolution of the State Statistics Committee of the Russian Federation dated September 29, 1997 N 68 in the primary accounting document for the transportation of agricultural products, incl. grain, the document includes a procurement point containing information about the test weight and quality of the product.

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Let's take a closer look at the features of filling out the form when transporting grain from the seller to the buyer.

Who fills out the document?

The responsibility for drawing up a consignment note rests with the supplier of agricultural products, i.e. to the selling organization. This rule also applies when the buyer hires a freight carrier himself.

Upon acceptance, a quality test is carried out, grain is weighed, based on the results of which information is entered into the TTN about how much grain is accepted and whether it corresponds to the declared quality. The data is entered by the recipient.

We talk about how and who fills out the consignment note in various situations in this material.

How many copies should there be?

The supplier creates 4 copies of SP-31:

one form remains with the supplier;
three forms are attached to the waybill and handed to the driver of the vehicle.

The driver provides documents to the person responsible for receiving grain at the unloading point. The forms are signed by the recipient of the cargo, one of them remains at the destination, and two are returned to the supplier.

Filling procedure

How to fill out the form:

The TTN number must be entered in accordance with the supplier’s internal accounting documents.
The date of preparation of the invoice is indicated.
In the “Organization” column the name of the transport company performing the transportation is indicated.
In the column “Organization that owns the vehicle,” the carrier company that owns the vehicle and its details must be indicated.
The “Driver” column contains information about the vehicle driver.
“Customer/payer” – the customer is the enterprise that has entered into a transportation agreement with the transport company.
In the line “Consignor” the details of the seller of agricultural products are indicated.
The line “Loading point” contains information about the place of grain shipment; the details of the workshop and team that carried out the shipment are also indicated.
The consignee is the buyer or another organization carrying out acceptance on the basis of an agreement with the buyer; his details must be indicated in the column.
“Unloading point” is the destination to which the cargo is sent.
Next, fill in information about the cargo (procurement point):
variety, class, weediness, humidity (according to the results of the examination);
at the place of departure, fill in the “Sent” column indicating the price and units of measurement;
At the place of receipt of the goods, the “Accepted” column is filled in.
The total amount is calculated and entered in the “Amount to be paid” line.
The items “Vacation allowed” and “Passed in” are filled in at the point of shipment.
The “Accepted” item is filled in by the person responsible for acceptance at the destination.

SP-31 is signed by the enterprises participating in the supply agreement. At the end of the document, when releasing grain, the employees of the selling organization responsible for the shipment sign. When handing over the grain, the driver-forwarding agent or other representative of the carrier signs, and the buyer’s representative signs about acceptance of the goods. All signatures must be deciphered, indicating the full name and position. Stamps are placed on the signatures of authorized persons. We have provided a detailed procedure for preparing a consignment note, the rules for signing it and affixing stamps in our article. Competently filling out all points of the form can guarantee the absence of problems when transporting grain, as well as when making payments to pay for the carrier’s services.

Source: https://official-document.ru/forma-sp-31/

Rules for using waybills SP-31

The consignment note form SP-31 is issued when transporting grain products to their acceptance points. These can be grain receiving enterprises, elevators, etc.

At the grain procurement point, the following factual data is filled in the form:

test weight;
quality characteristics of grain products;
price;
batch cost.

Of the 3 invoices received at the grain point, one remains in place, and 2 are handed over to the driver.

The waybill form can be seen in our article “Truck waybill in accounting (form).”

Rules for using waybills SP-31

The consignment note form SP-31 is issued when transporting grain products to their acceptance points. These can be grain receiving enterprises, elevators, etc.

At the grain procurement point, the following factual data is filled in the form:

test weight;
quality characteristics of grain products;
price;
batch cost.

Of the 3 invoices received at the grain point, one remains in place, and 2 are handed over to the driver.

The waybill form can be seen in our article “Truck waybill in accounting (form)” .

Consignment note sp 31

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ORDER of the Russian State Grain Inspectorate dated 04-04-2003 20 ON APPROVAL OF RECOMMENDATIONS FOR COMPLETING INDUSTRY FORMS FOR GRAIN ACCOUNTING DOCUMENTS... Relevant in 2022

67. To account for business operations involving the transportation of grain and products of its processing, a consignment note is used according to the interindustry form N SP-31.

68. The consignment note is issued in 4 copies: one remains with the sender, and three are issued to the driver of the vehicle.

At the destination point, the actual accepted physical mass and quality of the product (grade, contamination, humidity, etc.) are indicated in the consignment note.

), unit price and total amount. One copy of the completed invoice remains at the destination, and two signed copies are returned to the driver.

When returning, the driver gives the supplier one copy of the invoice to confirm delivery of the products, and the other copy serves as a report on the work performed.

When using transport from another transport organization, two copies of the invoice are transferred to the transport organization, one of which is then attached to the invoice for the transportation of goods.

69. The generated consignment note may contain several lines. In order to ensure this possibility, it is permissible to include in the table with weight and cost data on the name of the shipped product, its class, humidity and impurities.

In this case, the number of printed lines with the “Sent” operation must correspond to the number of shipped product items. In this case, it is necessary to have at least one empty line with the “Accepted” operation to be filled in by the receiving organization.

If there are a large number of lines in the table, it is recommended that you first transfer the lines to the back of the document, starting with the “Vacation allowed” section.

70. In the case of delivery of grain and products of its processing without a consignment note, a general form act in two copies is drawn up in the presence of a person with authority in relation to the cargo, which contains: the name of the sender (supplier); state vehicle number; name, actual weight and quality of grain and products of its processing.

71. In addition to centralized delivery, the consignment note for local holidays is accompanied by a power of attorney to receive grain and its processed products.

72. When cargo is received during the day by the same recipient using several invoices, a power of attorney is attached to the invoice for the last release for that day.

The consignment note (grain) in form N SP-31 is used to record operations for sending and receiving grain products to elevators, grain collection centers and other points for receiving grain products.

Consignment note (grain)

(form N SP-31)

It is used to record operations for sending and receiving grain products to elevators, grain reception centers and other points for receiving grain products.

The consignment note is an accompanying document for the delivery of grain products to receiving points. It is issued in 4 copies: one remains with the warehouse manager (current), and three are given to the driver of the car.

Ttn sp 31 sample filling

At the procurement point, the actual accepted test weight and quality of the product (grade, contamination, humidity, etc.), price and amount are entered in the invoice. One copy of the completed delivery note remains at the grain collection point, and two signed copies are returned to the driver.

When returning to the organization, the driver gives the warehouse manager one copy of the invoice to confirm the delivery of the products to the procurement point, and attaches the other as a report on the work performed to the truck waybill (tractor waybill).

When using contracted transport, two copies of the invoice are handed over to the transport organization, one of which is then attached to the invoice for the transportation of goods.

The supply manager registers all invoices for the shipment of products in the Register of Documents for the Disposal of Products (Form N SP-3).

Consignment note (grain) (according to SP-31 form)

After the vehicle is returned back to the enterprise, one of the signed documents is given to the warehouse manager, and the other is attached to the truck’s Waybill.

What is needed to confirm the fact of shipment?...

In the TTN form SP-31, in the “organization” column, the name of the carrier organization with which the contract for the carriage of goods was concluded. Details in this article.

Question:

Please clarify in the TTN form (No. SP-31) in the line “Organization” to write: - organization of the owner of the goods - organization of the shipper or the one that fills out the TTN?

Answer:

VTTN in the SP-31 form, in the “organization” column, indicate the name of the
carrier
with which the contract for the carriage of goods was concluded.

There are no line-by-line explanations about filling out the TTN according to the SP-31 form. There are also no official explanations for filling out form N SP-31. In this case, this line is filled in by analogy with the transport section of the consignment note using Form No. 1-T; the data of the company that carries out the transportation is indicated here. After all, form No. SP-31 and form No. 1-T contain identical indicators.

Rationale

DECISION OF THE GOSCOMSTAT OF RUSSIA DATED 29.09.1997 No. 68

Resolution

On approval of unified forms of primary accounting documentation for accounting of agricultural products and raw materials

Consignment note (grain)
(
form No. SP-31
)

It is used to record operations for sending and receiving grain products to elevators, grain reception centers and other points for receiving grain products. The consignment note is an accompanying document for the delivery of grain products to receiving points.

It is issued in 4 copies: one remains with the warehouse manager (current), and three are given to the driver of the car. At the procurement point, the actual accepted test weight and quality of the product (grade, contamination, humidity, etc.), price and amount are entered in the invoice.

One copy of the completed delivery note remains at the grain collection point, and two signed copies are returned to the driver.

When using contracted transport, two copies of the invoice are handed over to the transport organization, one of which is then attached to the invoice for the transportation of goods. The supply manager registers all invoices for the shipment of products in the Register of Documents for the Disposal of Products (Form No. SP-3).

ORDER OF RUSSIAN Agricultural Inspectorate DATED 04.04.2003 No. 20

Consignment note (form No. SP-31)

67. To account for business transactions involving the transportation of grain and products of its processing, a consignment note is used according to the interindustry form No. SP-31.

68. The consignment note is issued in 4 copies: one remains with the sender, and three are issued to the driver of the vehicle.

At the destination point, the actual accepted physical mass and quality of the product (grade, contamination, humidity, etc.) are indicated in the consignment note.

), unit price and total amount. One copy of the completed invoice remains at the destination, and two signed copies are returned to the driver.

When returning, the driver gives the supplier one copy of the invoice to confirm the delivery of the products, and the other copy serves as a report on the work performed. When using the transport of another transport organization, two copies of the invoice are given to the transport organization, one of which is then attached to the invoice for the transportation of goods.

69. The generated consignment note may contain several lines. In order to ensure this possibility, it is permissible to include in the table with weight and cost data on the name of the shipped product, its class, humidity and impurities.

If there are a large number of lines in the table, it is recommended that you first transfer the lines to the back of the document, starting with the “Vacation allowed” section.

70. In the case of delivery of grain and products of its processing without a consignment note, a general form act in two copies is drawn up in the presence of a person with authority in relation to the cargo, which contains: the name of the sender (supplier); state vehicle number; name, actual weight and quality of grain and products of its processing.

71. In addition to centralized delivery, the consignment note for local holidays is accompanied by a power of attorney to receive grain and its processed products.

72. When cargo is received during the day by the same recipient using several invoices, a power of attorney is attached to the invoice for the last release for that day.

LETTER OF THE FTS OF RUSSIA dated July 22, 2011 No. ED-4-3/11885

On the use of invoices (form No. SP-31 and form No. 1-T) when the applicant sells grain to a Russian buyer for the purpose of applying tax deductions for value added tax

Source: https://www.adminpz.ru/statements/tovarnaya-nakladnaya-sp-31.html

Where to find form SP-31

The SP-31 form is very similar to the regular TTN form, but still has its own features. Therefore, when transporting grain products, it is recommended to use only this form.

The current form SP-31 can be downloaded from our website:

For more information about the types of documents used to confirm costs for the delivery of goods other than grain, read the material “Confirmation of transport costs - with what documents?”

Results

Consignment note SP-31 is not required for use.
But in practice, as a rule, this is what is used, because it contains all the fields for accounting for the transportation of grain products, registering leave and confirming the delivery of grain products to elevators, grain collection points and other reception points. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Consignment note (grain). Standard intersectoral form No. SP-31

Standard interindustry form N SP-31

Approved by Order of the Russian State Grain Inspectorate dated 04/08/2002 N 29

COMMODITY - TRANSPORT BILL OF LAW (grain) N __ “__”_____________ 19__ ———— ¦ Codes ¦ +———-+ Form according to OKUD ¦ 0325031 ¦ +———-+ Date of compilation ¦ ¦ ¦ ¦ +—+ —+—+ Organization _____________________________________ according to OKPO ¦ ¦ +———-+ Car make _________________________________________ ¦ ¦ State license plate ______ to the waybill N ¦ ¦ ———— Organization - owner of the vehicle _________________________________ name, address, telephone number Driver _____________________________ _______________________________ surname , name, patronymic type of transportation Customer (payer) _________________________________________________________ name, address, telephone number Consignor _____________________________________________________ name, address, telephone number ——- Point Department (workshop), ¦ ¦ ¦ ¦ loading ____________________________________ team, unit —+-+— address Consignee _________________________________________________________ name, address, telephone number Unloading point ————- __________________________________ Route N ¦ ¦ address +————+ Trailer: State ¦ ¦ license plate _______________________ Garage number ¦ ¦ Information ————— —+———— + about the cargo Account ¦ ¦ Account ¦ ¦ (debit) ————— (credit) —————- Products ____________________________________________________________ name of grains and oilseeds, seeds, herbs Variety, class ________________ Weediness _____% Humidity ____% ——— ————————————————————- ¦Operation¦Type ¦Quantity ¦Class¦ Weight, kg ¦ Price, ¦ Amount, ¦ ¦ ¦packaging ¦quality¦cargo+— —————+ rub. ¦ rub. kop.¦ ¦ ¦ ¦ ¦ ¦gross¦tara¦net¦ kop. ¦ ¦ +———+———+——+——+——+—-+——+——-+———-+ ¦ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ +———+———+——+——+——+—-+——+——-+———-+ ¦Sent- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ sent ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———+——+——+——+—-+——+——-+———-+ ¦Accepted ¦ ¦ ¦ x ¦ ¦ ¦ ¦ ¦ ¦ ———+———+——+——+T——+—-+—-T+——T+———-+ ¦ For valuables ¦For sorts-¦For containers¦For dos-¦Others ¦ Total for ¦ ¦ sorting ¦ and ¦ ¦ rate ¦ surcharges ¦ payment ¦ ¦ ¦ packaging ¦ ¦ products-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————-+———+——-+— —-+——-+————+ ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ 13 ¦ 14 ¦ +————-+———+——-+——-+——-+—— ——+ Allowances ¦ ¦ ¦ ¦ ¦ ¦ ¦ — rub. —————+———+——-+——-+——-+———— kop. ————— Amount to Invoice ¦ ¦ payment _________________________________________ (debit) ¦ ¦ (in words) +————+ Invoice ¦ ¦ __________ rub. ________ kop. (credit)¦ ¦ ————— Vacation allowed _______________ ____________ _________________________ position signature transcript of signature Products for transportation: number of pieces _____________ weight, net, kg in words __________ in words handed over ____________ _____________ ____________________ position signature transcript of signature accepted __________ _____________ ____________________ position signature transcript of signature Appendix _________________________________________________ on _____ sheets of certificate, passport, certificates, etc. Reverse side of form N SP-31 Products by weight, In the weighing journal, quality and assortment are recorded under N ________________ accepted ___________ _________ ___________ Weigher _______ ____________ position signature transcript signature transcript signature signature Method of determining weight: acceptance ___________________ delivery _____________________ Loading and unloading operations ———————————————————————- ¦Operation ¦Performer¦Method ¦ Time, h, min. ¦ ¦ ¦ (ATP, from- ¦ (manual, +————————————-+ ¦ ¦ruler, ¦mechanical ¦arrival ¦departure ¦idle ¦ ¦ ¦recipient)¦chesky) ¦ ¦ ¦ ¦ +———+————+———+————+————+————+ ¦ 15 ¦ 16 ¦ 17 ¦ 18 ¦ 19 ¦ 20 ¦ +———+— ———+———+————+————+————+ ¦Loading ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+———+————+——— —+————+ ¦Unloading¦ ¦ ¦ ¦ ¦ ¦ +———+————+———+————+————+————- ¦Additional operations¦Signature ¦ +————————+responsibility-¦ Transport services _______________ ¦time,¦ name, ¦venue ¦ ___________________________________ ¦ min. ¦ quantity ¦ persons ¦ Notes on drawn up acts ______ +——+—————-+———+ ___________________________________ ¦ 21 ¦ 22 ¦ 23 ¦ ___________________________________ +——+—————-+———+ ¦ ¦ ¦ ¦ +——+—————-+———+ ¦ ¦ ¦ ¦ ——-+—————-+——— Other information (to be filled in by the organization that owns the vehicle) ————— ——————————————————- ¦Distance of transportation by groups of roads, km¦Code ¦ For transport ¦ +——————————————+ex - ¦ services ¦ ¦total¦in ¦I group¦II group¦III group ¦pedi-+———————+ ¦ ¦go- ¦ ¦ ¦ ¦tor ¦from client ¦driver ¦ ¦ ¦like¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+—-+———+———+————+——+———-+———+ ¦ 24 ¦ 25 ¦ 26 ¦ 27 ¦ 28 ¦ 29 ¦ 30 ¦ 31 ¦ +——+—-+———+———+————+——+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+—- +———+———+———-T+——+T———T+———+ ¦Adjustment ¦ ¦Calculation ¦ Per tons ¦ ¦ ¦ ¦ ¦coefficient ¦ ¦cost- ¦ ¦ ¦ ¦ ¦ + ————+ ¦bridges ¦ ¦ ¦ ¦ ¦ ¦basis ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦priced ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦drive-¦tariff ¦ ¦ +————+— —-+———+———-+ ¦tel ¦ ¦ ¦ ¦ 35 ¦ 36 ¦ 37 ¦ 38 ¦ +——+——+—-+———+————+——-+— ——+———-+ ¦ 32 ¦ 33 ¦ 34 ¦Completed¦ ¦ ¦ ¦ ¦ +——+——+—-+ +————+——-+———+———-+ ¦ ¦ ¦ ¦Price,¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦rub. cop.¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+——-+———+———-+ ¦ ¦ ¦ ¦Payable,¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦rub. cop.¦ ¦ ¦ ¦ ¦ +——+——+—-+———T+————+——-+———+———— ¦Loading ¦Excessive ¦Others ¦Discounts ¦Total¦ Taxation: ¦exactly -¦ simple ¦additional payment¦for juice-¦ ¦ ___________________ ¦unloading-+——————+ ¦rotation¦ ¦ ___________________ ¦exactly ¦loading¦unloading¦ ¦idle¦ ¦ ___________________ ¦work,¦ ¦ ¦ ¦ ¦ ¦ Taxi driver _______ ¦т ¦ ¦ ¦ ¦ ¦ ¦ ___________________ +——-+———+———+——-+——-+——+ signature ¦ 39 ¦ 40 ¦ 41 ¦ 42 ¦ 43 ¦ 44 ¦ +——-+———+———+——-+——-+——+ ___________________ ¦ ¦ ¦ ¦ ¦ ¦ ¦ transcript +——-+———+———+—— -+——-+——+ signatures ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——-+———+———+——-+——-+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ —— —+———+———+——-+——-+——

Source - Order of the Russian State Grain Inspection dated 04/08/2002 No. 29