What is a delivery challan?
A delivery challan is a document that accompanies goods when they move but no tax invoice is being raised. It records what is being sent, how much, and to whom, without creating a sale.
Under GST it is used when goods move for reasons other than supply, for example sending material to a job worker, moving stock between your own branches, or shipping goods on approval where the sale is not yet confirmed. The same consignment can be billed later with a tax invoice once the sale is settled.
Delivery challan format: every field explained
A delivery challan has a fixed structure so a transporter or officer can read it at a glance. The generator above mirrors these fields, so you fill a form and get a compliant document.
- Challan number and date, and the copy type (original, duplicate or triplicate)
- Consigner name, address and GSTIN (who is sending the goods)
- Consignee name, address and GSTIN or UIN (who is receiving them)
- Description of goods with HSN code and quantity
- Taxable value, and tax split as CGST, SGST, IGST or cess where the movement is a supply
- Place of supply for inter-state movement, and transport or vehicle details
- Signature of the authorised person
Delivery challan under GST: what Rule 55 requires
CGST Rule 55 is the rule that lets you move goods on a delivery challan instead of a tax invoice. It lists the exact contents a challan must carry and the cases where it is allowed, which are supply of liquid gas where quantity is not known at dispatch, transportation for job work, transportation for reasons other than supply, and other notified cases.
Rule 55(2) requires three copies: the original marked for the consignee, the duplicate for the transporter, and the triplicate for the consigner. Printing that triplicate label on the document is a mark of a properly made challan, and the generator adds it for you.
When you need a delivery challan: job work, returnable, transport and more
Four situations account for most delivery challans. Each moves goods without a sale, so an invoice would be wrong.
- Job work: a principal sends material to a job worker for processing; ownership does not change, so the movement travels on a challan
- Returnable goods: tools sent for repair or equipment sent on hire, marked returnable so both sides know no sale took place
- Branch or stock transfer: moving your own goods between locations or to an exhibition
- Quantity not known: line sales or liquid supplies where the exact quantity is measured on delivery
Challan book: numbering and keeping a serial record
A delivery challan must carry a serial number, and those numbers should run in a continuous series with no gaps, just like invoices. Traditionally businesses kept a printed challan book in triplicate for this.
If you generate challans online, keep the same discipline by using one continuous number series. The Business plan on this site keeps a gap-free challan and invoice series for you automatically, so every document you download takes the next number.
Excel, Word or PDF: which format to use
You can keep a delivery challan template in Excel or Word, or generate a PDF online. A spreadsheet template is free but slow to fill and easy to get wrong, and a printed challan book cannot be edited or searched.
An online generator gives you a clean, correctly-labelled PDF with the triplicate copy line and the mandatory Rule 55 fields already in place, which is faster and harder to get wrong than a blank template.
How to make a delivery challan in 4 steps
Use the generator above to create one in under a minute.
- Enter the consigner and consignee details, including GSTINs
- Add the goods with quantity and HSN, and pick the reason for movement
- Set the copy type and add vehicle or transport details for the e-way bill
- Preview the challan live and download the PDF, then print the three copies
Frequently asked questions
What is a delivery challan?
A delivery challan is a document that accompanies goods when they move but no tax invoice is being raised. It records what is being sent, how much, and to whom, without creating a sale. Under GST it is used when goods move for reasons other than supply.
What is the difference between a delivery challan and an invoice?
An invoice records a sale and creates a payment obligation and a tax liability. A delivery challan only records movement of goods. The same consignment can later be billed with a tax invoice once the sale is confirmed.
Is a delivery challan valid under GST?
Yes. CGST Rule 55 specifically permits transporting goods on a delivery challan instead of an invoice in defined cases, including job work, supply on approval, and movement of goods where the quantity is not yet known.
Do I need an e-way bill with a delivery challan?
Where the consignment value crosses the e-way bill threshold, the challan details are declared in FORM GST EWB-01. The challan does not replace the e-way bill, it supplies the data for it.
What is a returnable delivery challan?
A returnable challan is used when goods are expected to come back, for example tools sent for repair or equipment sent on hire. It is marked returnable so both sides know no sale has taken place.
What is a job work challan?
When a principal sends material to a job worker for processing, the movement travels on a delivery challan rather than an invoice, because ownership has not changed hands.
How many copies of a delivery challan are needed?
Three. The original is marked for the consignee, the duplicate for the transporter, and the triplicate for the consigner.
Can I make a delivery challan online for free?
Yes. Fill the form on this page, preview the challan live, and download the PDF. Free accounts include one bill, and the Lifetime plan removes the limit.