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Challan › Challan and e-way bill
Delivery challan and e-way bill
Goods moving on a challan follow the same e-way bill rules as goods moving on an invoice. The challan is the document you name on the e-way bill, so the two must match exactly.
When an e-way bill is needed
- Value over ₹50,000: when a consignment worth more than ₹50,000 moves by a motor vehicle, an e-way bill is needed, whether it goes on an invoice or a challan. The value includes GST. Some states use a higher limit for movement within the state, so check your state's limit.
- Job work to another state: when a principal sends goods to a job worker in another state, the e-way bill is needed whatever the value. Either the principal or the registered job worker makes it.
- A few goods and modes of transport are exempt. Your accountant or the e-way bill portal's help pages list them.
This is why the challan should show a value even when no tax is charged: the e-way bill asks for it.
From the challan to the e-way bill
The e-way bill is made on the government portal (ewaybillgst.gov.in) or its app. Type in these details from your challan:
| E-way bill field | From the challan |
|---|---|
| Transaction type | Outward (you are sending) |
| Sub type | Job work, For own use, Exhibition or fairs, SKD/CKD/lots, Others… matching the purpose |
| Document type | Delivery Challan |
| Document number and date | DC/26-27/021, 4 Nov 2026 |
| From and To | Consignor and consignee: GSTIN, address, PIN code |
| Items | Description, HSN, quantity, taxable value, tax rate |
| Part B | Vehicle number, or transporter ID and LR / docket number |
Write the e-way bill number in the challan's Notes and print again, so the copy with the driver carries both.
How long it is valid
For normal cargo the e-way bill is valid for 1 day for up to 200 km, and 1 more day for every further 200 km or part of it. Over-dimensional cargo gets less distance per day. A day ends at midnight, so an e-way bill made in the evening loses most of its first day. If a vehicle breaks down, update Part B with the new vehicle number before it moves on.
A worked example
A Ludhiana unit sends yarn worth ₹1,40,000 to a dyer in Panipat, Haryana, about 280 km away, on DC/26-27/021. It is job work to another state, so an e-way bill is needed (it would be needed here even for ₹20,000). Sub type Job work, document type Delivery Challan, Part B vehicle PB10 CD 5678. 280 km means 2 days of validity. The dyer returns the yarn on their own challan with a fresh e-way bill.
Common mistakes
- Challan number on the e-way bill typed differently from the printed challan (an extra space or a missing slash).
- Value on the e-way bill without tax when the challan shows tax, or the other way round.
- Vehicle changed on the road but Part B not updated.