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Delivery challan format under GST

When goods move without a sale, such as to a job worker or for approval, they travel with a delivery challan instead of a tax invoice. This format carries every particular Rule 55 of the CGST Rules asks for.

  • All Rule 55(1) particulars
  • Three copies marked as Rule 55(2) says
  • PDF and CSV for Excel

Updated 17-10-2026

Preview of the format

Blank format with every field in its place. Fill it online, or print it.

[Consignor name]

[Address, city, PIN]

GSTIN [GSTIN, if registered]

Delivery challan

Original for consignee

Challan no.
[Serial number]
Date
[DD-MM-YYYY]
Purpose
[Job work / not a supply / …]
Place of supply
[State, code, if inter-state]

Consignee

[Consignee name]

[Address]

GSTIN [GSTIN or UIN, if registered]

Transport

Vehicle [Vehicle no.]

E-way bill [EWB no., if required]

#DescriptionHSNQtyTaxable valueTax rateTax amount
1[Goods description][0000][Qty Unit][₹][% if a supply][₹ if a supply]

Copies

Original for consignee · Duplicate for transporter · Triplicate for consignor

Taxable value
[₹]
Tax (if a supply)
[₹]
Total value
[₹]

For [Consignor name]

Authorised signatory

Mandatory fields and where the rule says so

Mandatory fields and where the rule says so
FieldRuleNote
Date and number of the challanRule 55(1)(i)
Consignor name, address and GSTIN, if registeredRule 55(1)(ii)
Consignee name, address and GSTIN or UIN, if registeredRule 55(1)(iii)
HSN code and description of goodsRule 55(1)(iv)
Quantity (provisional, where the exact quantity is not known)Rule 55(1)(v)
Taxable valueRule 55(1)(vi)
Tax rate and amount (CGST, SGST, IGST, UTGST, cess) where the movement is to a consignee as a supplyRule 55(1)(vii)Not for job work or non-supplies
Place of supply, for inter-state movementRule 55(1)(viii)
SignatureRule 55(1)(ix)
Three copies: original for consignee, duplicate for transporter, triplicate for consignorRule 55(2)

When to use it

  • Sending inputs or goods to a job worker and receiving them back (Rule 55(1)(b)).
  • Movements that are not a supply: stock sent for approval or exhibition, goods sent for repair, own goods moved between godowns of the same GSTIN (Rule 55(1)(c)).
  • Supply of liquid gas where the quantity at dispatch is not known (Rule 55(1)(a)).
  • Goods sent in batches (semi or completely knocked down): invoice before the first lot, then a challan with each lot referring to it; the original invoice goes with the last lot (Rule 55(5)).

Common mistakes

  • Using a challan for a sale that should have a tax invoice at removal of goods. Where the invoice could not be issued at dispatch for a supply, issue it after delivery (Rule 55(4)).
  • No e-way bill for an inter-state job-work movement. Rule 55(3) ties challan movements to the e-way bill rules; check Rule 138 for your consignment.
  • Leaving out the taxable value because “no tax is charged”. The value is still required.
  • Not tracking job-work returns: inputs not received back within one year (capital goods three years) are treated as supplied by you (Section 143).
  • One copy only. The transporter needs the duplicate on the way.

What a delivery challan is

A tax invoice records a supply. When goods leave your premises but are not being sold at that moment, there is no supply to invoice, yet the goods still need a document on the road. Rule 55 of the CGST Rules provides the delivery challan for these cases. It carries the same identifying details as an invoice (parties, HSN, quantity and value), but tax appears on it only when the movement is in fact a supply to the consignee.

Job work challans

Most challans in manufacturing are for job work: sending inputs for processing to a job worker and getting them back. Write the purpose clearly, use the job worker's GSTIN if registered, and keep the challan number on the return document, so returns can be matched against what was sent. Goods not returned within the time limits in Section 143 become a supply by you.

Delivery challan and e-way bill

A challan does not replace an e-way bill. Under Rule 55(3) goods moved under a challan are declared as Rule 138 requires; the e-way bill then quotes the challan number and date as the document. Check the value limit and the job-work rules for your state before the vehicle leaves.

Copies and numbering

Prepare three copies marked Original for consignee, Duplicate for transporter and Triplicate for consignor (Rule 55(2)). Keep a separate challan series so it never collides with your invoice numbers, and keep the copies with your stock records.

Rules as read on 17-10-2026. Check with your CA before relying on them for a filing.

FAQ

Questions about delivery challans

Not answered here? Visit the help centre.

Is a delivery challan mandatory under GST?

When goods move in one of the Rule 55 cases (job work, not a supply, liquid gas of unknown quantity, or other notified cases) instead of under a tax invoice, they must travel with a delivery challan carrying the Rule 55 particulars.

Is GST charged on a delivery challan?

Only when the movement is a supply to the consignee, for example goods whose invoice could not be issued at dispatch. Job work and non-supply movements show the taxable value without tax.

How many copies of a delivery challan are needed?

Three: original for the consignee, duplicate for the transporter and triplicate for the consignor (Rule 55(2)).

Is an e-way bill needed with a delivery challan?

Often yes. Rule 55(3) requires the movement to be declared under the e-way bill rules; for inter-state job work an e-way bill is generally needed whatever the value. Check Rule 138 for your case.

Can I convert a delivery challan into an invoice later?

Where the goods turn out to be a supply (for example goods sent on approval and then kept), issue a tax invoice from your invoice series, referring to the challan.

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