Free Delivery Challan Generator
Create a delivery challan online: pick why the goods are moving, then add the consignee, the goods and the transport. No sign-up needed to start.
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What is a delivery challan?
A delivery challan is the document that travels with goods when they move without a tax invoice: when they aren't being sold yet, or aren't being sold at all. Rule 55 of the CGST Rules says when you can use one and what it must show.
Rule 55 names three cases, plus any CBIC notifies: liquid gas whose quantity isn't known when it leaves, goods sent for job work, and goods moved for reasons other than a supply, such as to your own godown or an exhibition. When one invoiced supply goes in lots, or in knocked-down (SKD/CKD) condition, each lot travels with its own challan and a certified copy of the invoice.
Goods taken for sale on approval can move on a challan too (CBIC Circular 10/10/2017-GST). The invoice follows when the buyer accepts them, or six months after they left, if that's sooner (Section 31(7) of the CGST Act).
A challan doesn't replace the invoice on an ordinary sale: there, the tax invoice is due by the time the goods leave. Sending goods to a branch with a different GSTIN is a supply in GST terms as well, so it needs a tax invoice.
Delivery challan format: what it must show (Rule 55)
Rule 55 of the CGST Rules, 2017 lists what a delivery challan must contain:
- A challan number of up to 16 characters, in one or more series.
- The date of the challan.
- Your name, address and GSTIN as the consigner, if registered.
- The consignee's name, address and GSTIN or UIN, if registered.
- The HSN code and description of the goods.
- The quantity, or a provisional quantity if the exact figure isn't known yet.
- The taxable value of the goods.
- The tax rate and amount (CGST, SGST or UTGST, IGST, or cess), only where the goods move for supply to the consignee.
- The place of supply, when the goods move from one state to another.
- A signature.
- When goods move for supply, three copies marked 'Original for consignee', 'Duplicate for transporter' and 'Triplicate for consigner'.
Source: Rule 55(1) and 55(2), CGST Rules, 2017.
How to create a delivery challan with this generator
Choose the purpose
Pick why the goods are moving: job work, sale on approval, supply in lots, a supply whose quantity is known only on delivery, a delivery note for an invoice, your own premises, an exhibition, or demo, testing or repair. Whether tax shows, and the declaration above the signature, follow from your choice.
Add the consignee
Type who receives the goods: a customer, a vendor such as your job worker, or your own premises.
List the goods
Enter each item with its HSN code, quantity, unit and rate. Tax shows only when the goods move for supply; for job work or a move to your own premises, the challan carries the value without tax.
Add transport and dates
Fill in the vehicle number, the transporter, the LR number and the e-way bill number if you have one. For goods that should come back, set the date they're due.
Check and style it
When the consignee's GSTIN is in another state, the challan shows the place of supply, as Rule 55 asks. Pick the Modern, Classic or Minimal template and a colour.
Download the copies
Press Download and sign up free. Once the challan is saved in your account, print the Original, Duplicate or Triplicate copy, each marked as Rule 55 asks, or all three at once.
Delivery challan vs tax invoice
Both can travel with goods, but only one of them is a bill.
| Delivery challan | Tax invoice | |
|---|---|---|
| Purpose | Delivery challan: Moves goods when there's no sale yet, or no sale at all. | Tax invoice: Bills a sale and charges GST on it. |
| Governing rule | Delivery challan: Rule 55 of the CGST Rules. | Tax invoice: Section 31 of the CGST Act, with Rule 46. |
| GST on it | Delivery challan: Shown only when goods move for supply; otherwise just the value. | Tax invoice: Always shows the GST charged. |
| Payment | Delivery challan: Asks for none. | Tax invoice: Asks the buyer to pay. |
| Input tax credit | Delivery challan: None for the receiver. | Tax invoice: A registered buyer can claim it. |
| Copies | Delivery challan: Three when goods move for supply: for the consignee, the transporter and the consigner. | Tax invoice: Three for goods (recipient, transporter, supplier); two for services. |
| Typical use | Delivery challan: Job work, goods on approval, transfers to your own godown, exhibitions. | Tax invoice: Every taxable sale of goods or services. |
Frequently asked questions
Delivery challan kya hota hai?
Delivery challan woh document hai jo saman ke saath jata hai jab woh bina tax invoice ke move hota hai, jaise job work ke liye, approval par, ya apne godown mein. Iski details GST ke Rule 55 mein di gayi hain.
When can I use a delivery challan instead of an invoice?
Rule 55 allows it for liquid gas whose quantity isn't known when it leaves, goods sent for job work, and movement that isn't a supply. CBIC also allows it for goods sent on approval, and each lot of a supply sent in parts travels with one.
Is GST charged on a delivery challan?
Only when the goods move for supply to the consignee; then the challan shows the tax rate and amount. For job work, or goods going to your own premises, it shows the value without tax.
How many copies of a delivery challan do I need?
When goods move for supply, three: Original for consignee, Duplicate for transporter and Triplicate for consigner (Rule 55(2)).
Do I need an e-way bill with a delivery challan?
Often, yes. Goods on a challan must be declared under the e-way bill rule (Rule 138). An e-way bill is generally needed when the consignment is worth more than ₹50,000, and for goods sent to a job worker in another state whatever their value.
How long can goods stay with a job worker?
Inputs must come back, or be supplied from the job worker's premises, within one year, and capital goods within three years (Section 143 of the CGST Act). If not, they're treated as supplied on the day they were sent out. The Commissioner can extend these limits by up to one and two years.
Goods sent on approval: when do I raise the invoice?
When the buyer accepts them, or six months after they were removed, whichever comes first (Section 31(7) of the CGST Act).
Can I send goods to my own branch on a delivery challan?
Yes, if the branch is under the same GSTIN. A branch with a different GSTIN, such as one in another state, counts as a separate person under GST, so the transfer is a supply and needs a tax invoice.
More free formats
Guides to GST invoicing, quotations, challans and more: read the CredHill blog.
Last reviewed .