Delivery challan format in GST: Rule 55 fields and layout
When goods can move on a challan instead of an invoice, what the challan must show, and how the three copies are marked.
Last updated 21 October 2026
What is a delivery challan in GST?
A delivery challan is the document that travels with goods when they move without a sale, or before the invoice can be issued: job work, goods sent on approval, liquid gas of unknown quantity and similar cases. CGST Rule 55 lists nine particulars it must carry, including both parties’ GSTINs, HSN codes, quantity and value, and requires three marked copies.
When can you issue a delivery challan instead of an invoice?
CGST Rule 55 allows a delivery challan, in place of an invoice at the time of removal, in four situations:
| Situation | Typical example |
|---|---|
| Supply of liquid gas where the quantity is not known at removal | An LPG or industrial gas tanker metered at the customer’s site |
| Transport of goods for job work | Fabric sent to a dyeing unit and brought back |
| Transport for reasons other than supply | Goods sent on approval, for repair, for exhibitions or between your own warehouses in the same state |
| Other supplies notified by the Board | Check current CBIC notifications for your case |
The rule also covers two special cases. If goods were sent for a sale but the invoice could not be issued at removal, the supplier issues the tax invoice after delivery. If goods move in semi-knocked-down form or in batches, the full invoice is issued before the first consignment and each later consignment travels with a challan that refers to it.
What does a delivery challan look like?
Delivery challan
Original for consignee
Consigner
[Business name]
[Address, state]
GSTIN: [if registered]
Challan
Challan no.: [up to 16 characters]
Date: [DD-MM-YYYY]
Place of supply: [for inter-state movement]
Reason: [Job work / Approval / …]
Consignee
[Name]
[Address]
GSTIN / UIN: [if registered]
| Description | HSN | Qty | Unit | Taxable value | GST % * | Tax amount * |
|---|---|---|---|---|---|---|
| [Goods] | [Code] | [provisional if not known] | [KGS] | [₹] | [18] | [₹] |
* Tax rate and amount are shown only when goods are transported for supply to the consignee.
Signature: [Consigner or authorised representative]
Which fields does Rule 55 require?
| No. | Particular |
|---|---|
| (i) | Date and number of the challan (serial, up to 16 characters, in one or more series) |
| (ii) | Name, address and GSTIN of the consigner, if registered |
| (iii) | Name, address and GSTIN or UIN of the consignee, if registered |
| (iv) | HSN code and description of goods |
| (v) | Quantity (provisional where the exact quantity is not known) |
| (vi) | Taxable value |
| (vii) | Tax rate and amount (CGST, SGST, IGST, UTGST or cess) where the transport is for supply to the consignee |
| (viii) | Place of supply, for inter-state movement |
| (ix) | Signature |
How many copies?
For goods, the challan is prepared in triplicate: original for consignee, duplicate for transporter and triplicate for consigner. Goods moving on a challan must also be declared under the e-way bill rule (Rule 138) where it applies.
In billing software, the challan should be created from the same item master as invoices so HSN codes and values match, and converted into an invoice when a sale is confirmed. That is how ERPStack’s dispatch flow is being designed; see GST billing software.
This page is general guidance, not tax or legal advice. Rules were checked on 21 October 2026.
Delivery challans, answered
Can I use a delivery challan instead of a tax invoice?
Only in the situations Rule 55 allows: supply of liquid gas where the quantity is not known at removal, transport of goods for job work, transport for reasons other than supply, and other cases the Board notifies. If goods are being moved for a sale and the invoice could not be issued at removal, you must issue the tax invoice after delivery.
Does a delivery challan need an e-way bill?
It can. Rule 55(3) says goods moving on a delivery challan must be declared under Rule 138, the e-way bill rule. Under Rule 138, an e-way bill is needed when the consignment value exceeds ₹50,000, including movement for reasons other than supply.
Does a delivery challan show GST?
It shows the taxable value. The tax rate and amount (CGST, SGST, IGST or cess) are required only when the goods are being transported for supply to the consignee. For job work or other non-supply movement, the challan records value without charging tax.
Challans, invoices and e-way bills from one record
ERPStack is being built so a dispatch creates the challan, updates stock and feeds the e-way bill. Sign up to follow the build.
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