Delivery Challan Format India (2026): Rules, Fields & Free PDF
If you're moving goods without raising a tax invoice — job work, branch transfer, sale on approval — you need a delivery challan, not an invoice. Here's the exact format required under GST Rule 55, plus a free generator.
Skip the paperwork. Use our free delivery challan generator to fill in the details and download a ready-to-print PDF in the India format.
When to use a delivery challan
Under Rule 55 of the CGST Rules, a delivery challan is used instead of a tax invoice in these situations:
- Job work — goods sent to a job worker for manufacturing, processing, testing, or repair.
- Branch transfer — inter-state or intra-state movement between your own branches under the same or different GSTIN.
- Sale on approval — goods sent for the buyer to inspect before they confirm the purchase.
- SKD / CKD supply — goods transported in semi-knocked-down or completely-knocked-down form, invoiced later on final delivery.
- Supply of liquid gas where the quantity at removal is unknown.
Fields required in the India delivery challan format
Rule 55(1) prescribes the fields your challan must contain:
- Date and unique challan number (serially numbered, max 16 characters, unique per financial year).
- Name, address, and GSTIN of the consignor.
- Name, address, and GSTIN or UIN of the consignee (if registered).
- HSN code and description of goods.
- Quantity — provisional where the exact quantity isn't known.
- Taxable value.
- Tax rate and amount — CGST, SGST, IGST, UTGST, or cess (where the transport is also a supply).
- Place of supply, in case of inter-state movement.
- Signature of the consignor.
Three copies — who gets what
- Original — marked "ORIGINAL FOR CONSIGNEE"
- Duplicate — marked "DUPLICATE FOR TRANSPORTER"
- Triplicate — marked "TRIPLICATE FOR CONSIGNOR"
Delivery challan vs tax invoice — quick difference
| Delivery challan | Tax invoice |
|---|---|
| No GST liability at the time of issue | GST is charged and payable |
| Used when movement is not a supply | Used for an actual supply of goods or services |
| Rule 55, CGST Rules | Section 31, CGST Act + Rule 46 |
E-way bill along with the challan
If the consignment value exceeds ₹50,000 (or your state's intra-state threshold), an e-way bill is required in addition to the delivery challan. Mention the challan number and date on the e-way bill.
Common mistakes to avoid
- Missing HSN code or reason for transport.
- Reusing challan numbers across financial years — must reset every FY.
- Charging GST on the challan when the movement isn't a supply.
- Forgetting the e-way bill for consignments over ₹50,000.
Frequently asked questions
What is a delivery challan?
A delivery challan is a document that accompanies goods when they are moved without an immediate tax invoice — for example, on job work, on approval, in SKD/CKD condition, or as a branch transfer. It is issued under Rule 55 of the CGST Rules, 2017.
When is a delivery challan mandatory instead of an invoice?
You issue a challan (not an invoice) when the movement is not a supply — job work, branch transfer within the same GSTIN, goods sent on approval before sale is confirmed, or transport in semi-knocked-down condition.
How many copies of a delivery challan are required?
Rule 55(2) requires three copies — Original (Consignee), Duplicate (Transporter), and Triplicate (Consignor). Serial numbers must be unique for the financial year and cannot exceed 16 characters.
Do I have to pay GST on a delivery challan?
No. A delivery challan does not create a GST liability by itself. Tax is charged later when the corresponding tax invoice is issued — for example, when goods sent on approval are actually sold.
Do I need an e-way bill with a delivery challan?
Yes — if the consignment value exceeds ₹50,000 (or your state's threshold for intra-state movement), you must generate an e-way bill along with the challan.