Delivery Challan Format: When GST Requires One (Free Template)
A delivery challan accompanies goods that move without a tax invoice: job work, stock transfer between your own premises, goods sent on approval, or supply where the quantity is not known at dispatch. Rule 55 of the CGST Rules lists what it must carry and requires it in triplicate.
Rule 55, and the three copies
Goods may move under a delivery challan instead of an invoice in the cases Rule 55 specifies, including job work, liquid gas where the quantity is unknown at removal, and other supplies notified by the Board. Three copies are made: the original for the consignee, the duplicate for the transporter, and the triplicate for the consigner. The challan carries a serial number in its own series, and where an e-way bill is required, the challan details go on it.
What the document must contain
- Challan number and date (required): Its own consecutive series, separate from invoices.
- Consigner details and GSTIN (required): Your registered particulars.
- Consignee details and GSTIN (required): Including the job worker, where that is who receives it.
- HSN code and description (required): Same discipline as an invoice.
- Quantity (required): Provisional where the exact quantity is not known at removal.
- Taxable value (required): Even though no tax is charged on the challan itself.
- Tax rate and amount (optional): Where the movement is for supply and tax will apply.
- Place of supply for interstate movement (required): As on an invoice.
- Signature (required): Of the consigner or an authorised person.
Frequently asked questions
When is a delivery challan required instead of an invoice?
When goods move but the transaction is not a supply yet, or the quantity is not known at dispatch: job work, stock transfer between your own premises, goods on approval, and the other cases Rule 55 lists.
How many copies of a delivery challan are needed?
Three. Original for the consignee, duplicate for the transporter, triplicate for the consigner. Each copy is marked.
Is GST charged on a delivery challan?
No tax is collected on the challan itself, but the taxable value is stated, and tax applies when the supply is finally invoiced.
Do I need an e-way bill with a delivery challan?
If the consignment value crosses the e-way bill threshold for that movement, yes. The challan details are entered on the e-way bill in place of an invoice number.