Delivery challan format

Under GST, goods sometimes move without a tax invoice: to a job worker for processing, on approval to a customer, between branches, for repair or exhibition, or where the final quantity is not yet known. Rule 55 of the CGST Rules says a delivery challan must go with them. This format has every field the rule lists, plus transport and e-way bill details, a job work section and a receiving signature.

Templates

Delivery challan (GST) (document): A GST delivery challan format for India, for moving goods without a tax invoice, such as to a job worker, on approval or between branches, with GSTIN, HSN, quantity, value, transport and e-way bill details.
GST invoice (document): A GST tax invoice format for Indian businesses with GSTIN, place of supply, HSN/SAC codes, taxable value, CGST, SGST or IGST and the total in words.

How to use these templates

Check that a challan, not an invoice, is right. If the goods are being sold and the quantity is known, issue a tax invoice instead.
Open the template and give the AI the consignee, the purpose and the goods, for example "500 MS brackets HSN 7326 at ₹42 to Shree Platers, Bhosari, for zinc plating".
Give the challan a serial number from your own series for the financial year, and fill in the vehicle and e-way bill details if the movement needs one.
Print three copies, marked original for the consignee, duplicate for the transporter and triplicate for you, and get the consignee to sign for receipt.

Delivery challan rules under GST

Rule 55 lists what the challan must show: date and serial number, consignor and consignee names, addresses and GSTINs, HSN code and description, quantity, taxable value, tax rate and amount where the movement is for supply, place of supply for inter-state movement, and a signature.
The serial number can be up to 16 characters and must be unique for the financial year, like a tax invoice number.
An e-way bill is generally needed when the consignment value is over ₹50,000. For inter-state movement to a job worker it is needed whatever the value.
Inputs sent for job work must come back within one year, and capital goods within three years, or the movement is treated as a supply from the date it left.
For goods sent on approval for sale or return, the tax invoice is due when the sale happens or six months after removal, whichever is earlier.
Keep your triplicate copies filed by number. They are what a GST officer will ask for to match stock movements.

Frequently asked questions

When is a delivery challan used instead of an invoice?

When goods move without a sale at that moment: for job work, on approval, between your own branches in the same state, for repair, for exhibition, or when the quantity supplied is not yet known, as with liquid gas.

Does a delivery challan include GST?

Only where the goods are moving for supply to the consignee, in which case the tax rate and amount are shown. For job work and most other movements, no tax is charged on the challan.

How many copies of a delivery challan are needed?

Three: the original for the consignee, the duplicate for the transporter and the triplicate for the consignor.

Is a delivery challan the same as a dispatch note?

They are similar, but a GST delivery challan must carry the fields Rule 55 requires, such as GSTINs and HSN codes. A plain dispatch or packing note does not.