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Challan › Delivery challan format
Delivery challan format: when to use it and what to put on it
A delivery challan travels with goods that are moving without a tax invoice. It tells the receiver, the transporter and any officer on the road what is being carried and why. Under GST it has a fixed list of details and is made in three copies.
When a challan is used instead of an invoice
For a normal sale, a registered business issues the tax invoice before or at the time the goods leave. The GST rules (Rule 55 of the CGST Rules) allow a delivery challan in place of the invoice only in some cases:
- Job work: sending material to a job worker for processing, and the job worker sending it back.
- Movement that is not a sale: goods sent for repair, for an exhibition, to your own godown or branch under the same GSTIN, or returned after approval.
- Quantity not known when the goods leave, for example liquid gas, where the invoice follows once the quantity is measured.
- Goods sent on approval ("sale or return"), where the invoice is made only if the buyer keeps them. See supply on approval.
- Goods sent in parts: a machine sent dismantled, or one order sent in several lots. Here the invoice is issued before the first lot, and each lot goes with a challan that names that invoice; the original invoice goes with the last lot.
What the challan must show
- The heading "Delivery Challan" and the purpose of the movement.
- Challan number and date. A serial number of up to 16 characters, unique for the financial year, for example DC/26-27/014.
- Consignor: your name, address and GSTIN.
- Consignee: name and address, and GSTIN if they are registered.
- Goods: description, HSN code and quantity. If the exact quantity is not known yet, give an estimate.
- Taxable value. The rules also ask for the tax rate and tax amount where the goods are moving for a supply to the consignee.
- Place of supply when the goods cross a state border.
- Signature of you or someone you authorise.
Vehicle number, transporter and LR number are not in the list, but they help the e-way bill and settle arguments later.
Three copies
| Copy | Marked | Who keeps it |
|---|---|---|
| Original | Original for consignee | Goes with the goods to the receiver |
| Duplicate | Duplicate for transporter | The driver or transport company |
| Triplicate | Triplicate for consignor | Stays in your file, signed by the receiver |
A sample
A garment unit in Ludhiana sends cut pieces to a stitching unit in the same city: DC/26-27/014, 4 Nov 2026, purpose Job work.
| Goods | HSN | Qty | Rate | Value |
|---|---|---|---|---|
| Cotton shirt cut pieces | 6205 | 1,200 Pcs | ₹95 | ₹1,14,000 |
Vehicle PB10 AB 1234, own tempo. Because the value is over ₹50,000, an e-way bill is made too (see challan and e-way bill).
Common mistakes
- Using a challan for a normal sale and making the invoice days later. The invoice should go with the goods.
- No value on the challan. Even when no tax is charged, the value is needed for the e-way bill and for job work records.
- Losing the signed triplicate. It is your proof that the goods reached the other side.