Delivery Challan Format Under GST: When to Use It, What to Include and a Free Template

A delivery challan records goods leaving your premises when there is no sale invoice at that moment. Under GST it is covered by Rule 55 of the CGST Rules.

When do you need a delivery challan?

• Job work — sending material to a job worker and getting it back
• Supply on approval or sending goods for a demo, exhibition or testing
• Stock transfer between your own branches or godowns
• Goods whose quantity isn't known at dispatch (for example liquid gas)
• Sales returns and goods sent for repair
• When the tax invoice will be issued later, after delivery

What must a delivery challan contain?

• Challan number (a running serial number, unique for the financial year) and date
• Name, address and GSTIN of the sender (consignor)
• Name, address and GSTIN of the receiver (consignee), if registered
• Description of goods with HSN code
• Quantity and unit
• Taxable value, and tax rate and amount where the goods are sent for supply
• Place of supply for inter-state movement
• Signature of the sender

How many copies?

Usually three:

1. Original for the consignee
2. Duplicate for the transporter
3. Triplicate for your own records

Do I also need an e-way bill?

Often, yes. An e-way bill is generally needed when the value of goods moved is more than ₹50,000 (some states have their own limits), even for job work and stock transfers. Mention the delivery challan number in the e-way bill.

Make one in a minute

The free Delivery Challan Generator fills in your business details automatically, lets you pick the reason (job work, stock transfer, supply on approval…), add vehicle number and HSN codes, and show or hide values. Click Start next challan to move to the next number.

This guide is general information, not tax advice. Check current GST rules or ask your accountant for your situation.