Delivery Challan Generator
Goods sometimes move without a sale taking place — to a job worker for processing, to your own godown or branch, to a customer on approval, or to an exhibition. In these cases GST law (Rule 55 of the CGST Rules) says the goods must travel with a delivery challan, not a tax invoice. This generator prints a three-copy-ready challan with consigner and consignee details, item description with HSN, quantity and unit (no tax amounts), vehicle number, transporter, LR number, e-way bill number and a declaration of purpose.
Situations where a delivery challan is used
- Supply of goods for job work and their return.
- Transfer of goods between branches or godowns under the same GSTIN.
- Supply on approval or sale-or-return basis, where the invoice is raised only on acceptance (within 6 months).
- Goods sent for exhibition, demo, testing or repair.
- Liquid gas where quantity is unknown at the time of removal; goods in semi-knocked-down condition in multiple vehicles.
Contents required by Rule 55
Date and serial number, consigner's name, address and GSTIN, consignee's details, HSN code and description, quantity (provisional if unknown), taxable value, tax rate and amount where the movement is itself a supply, place of supply for inter-state movement, and signature. The challan is prepared in triplicate: ORIGINAL for consignee, DUPLICATE for transporter, TRIPLICATE for consigner — select the copy label before printing each one.
E-way bill
An e-way bill is required when the value of goods being moved exceeds ₹50,000, even when they travel on a challan rather than an invoice. Enter the approximate value; the tool reminds you to quote the 12-digit e-way bill number when the threshold is crossed. For job work sent inter-state the e-way bill is mandatory irrespective of value.
Worked example
A garment unit sends 400 metres of fabric (HSN 5208) to a dyeing job worker in another town. Challan DC-2026-017 lists 400 Mtr fabric, purpose "Job Work", vehicle RJ 23 GA 4521, approximate value ₹1,20,000 and e-way bill number. The job worker returns the dyed fabric on his own challan referencing DC-2026-017, and the principal reports the movement in ITC-04.
Frequently Asked Questions
Does a delivery challan show GST?
No tax is charged on a challan because no sale is taking place. The approximate value may be mentioned for e-way bill and insurance purposes.
Is an e-way bill needed with a delivery challan?
Yes if the consignment value exceeds ₹50,000, and always for inter-state job work movement.
How many copies are needed?
Three: original for the consignee, duplicate for the transporter and triplicate for the consigner. Print each by changing the copy label.
When is the tax invoice issued for goods sent on approval?
When the buyer accepts the goods, or six months from removal, whichever is earlier.
Disclaimer: This tool is for general information and estimation only. Tax rates and rules change — verify with official sources or a professional before acting. Read full disclaimer.