Delivery Challan Format Under GST
Rule 55 compliant, in Excel and PDF. The difference here: pick why you're issuing it and the sheet tells you whether the tax columns apply — because a job-work challan is not a supply and must not carry tax.
| File | What it is | Download |
|---|---|---|
| Delivery challan | Fillable sheet with a reason dropdown that answers "is this a supply?", 15 item rows, and totals. Prints landscape on one page. | Excel |
| Rule 55 reference | Every mandatory field, the three copies, and the nine reasons for issue with whether each one carries tax. |
Free, no signup, no macros. A working aid — check Rule 55 and your state's e-way bill limits before relying on it.
When You May Use a Delivery Challan
Rule 55(1) of the CGST Rules lets you move goods on a delivery challan instead of a tax invoice in four cases: supply of liquid gas where the quantity is not known when it leaves your premises, transportation of goods for job work, transportation for reasons other than by way of supply, and other notified supplies.
That third one carries most of the everyday use, and it is worth reading literally. The goods are moving. Nothing is being sold.
The Question That Decides Everything
Is this movement a supply to the consignee? The answer changes what you write on the challan, and it is not a matter of judgement.
| Reason for issue | A supply? | What that means |
|---|---|---|
| Goods sent to a job worker | No | No tax columns. Reported in ITC-04. |
| Goods returned by the job worker | No | No tax. Reference the outward challan. |
| Liquid gas, quantity unknown at removal | Yes | Tax applies. Quantity is provisional; invoice follows. |
| SKD/CKD or lot-wise despatch | Yes | Tax applies. Invoice already raised — see below. |
| Goods sent on approval | Not yet | Becomes a supply on approval, or 6 months from removal. |
| Branch or godown transfer, same GSTIN | No | Two different GSTINs = it IS a supply. Raise an invoice. |
| Exhibition or demonstration | No | Not a supply until sold. |
| Repair, testing or calibration | No | Not a supply. Watch the return timeline. |
| Other movement not by way of supply | No | State the reason plainly on the challan. |
Charging GST on a job-work challan — or treating a transfer between two different GSTINs as "just a stock movement" — are the two errors this table exists to prevent. The second is the expensive one: a transfer between distinct registrations is a supply under Schedule I even though no money changes hands, and it needs a tax invoice, not a challan.
What Rule 55(1) Requires On It
| Clause | Field | Note |
|---|---|---|
| (i) | Date and number of the challan | Consecutive, unique within the financial year. Resets 1 April. |
| (ii) | Consignor name, address, GSTIN | If registered. |
| (iii) | Consignee name, address, GSTIN/UIN | If registered. |
| (iv) | HSN code and description of goods | Look up the code. |
| (v) | Quantity | Provisional where the exact quantity is not known. |
| (vi) | Taxable value | Only where the movement is a supply. |
| (vii) | Tax rate and amount, per head | Only where the movement is a supply. |
| (viii) | Place of supply | Mandatory for inter-state movement. |
| (ix) | Signature | Consignor or authorised signatory. |
Three copies, under Rule 55(2): ORIGINAL FOR CONSIGNEE, DUPLICATE FOR TRANSPORTER, TRIPLICATE FOR CONSIGNOR. The first two travel with the goods.
A Challan Does Not Replace the E-Way Bill
It replaces the invoice. Where the consignment value exceeds ₹50,000 an e-way bill is still required under Rule 138 whatever document accompanies the goods, and several states set higher thresholds for movement within the state. The challan number goes into Part A as the document reference.
Validity runs one day per 200 km — counted to midnight of the following day, not 24 hours from generation, which is why a consignment entered at 23:58 loses almost a full day against one entered at 00:04. The mechanics, and a calculator, are on e-way bill validity.
SKD/CKD and Lot-Wise Despatch
Rule 55(5) covers goods transported in semi-knocked-down or completely-knocked-down condition, or in batches. The sequence matters: raise the complete invoice before the first consignment leaves; send each consignment on its own delivery challan referencing that invoice, with a certified copy of it; and send the original invoice with the last consignment. Doing it the other way round — challans first, invoice at the end — is the version that fails at a checkpoint.
Job Work: The Clock You Are Not Watching
Inputs sent to a job worker must return within one year, capital goods within three. If they do not, the original movement is deemed a supply made on the day the goods were sent out — with interest running from that date, not from the day you noticed. The movement is reported in ITC-04.
Nothing prompts you. The date simply passes, and the liability is backdated. Keeping the outward challan number on the inward one is the cheapest control there is.
Related Tools & Guides
- GST Invoice Format in Excel — for when the movement is a supply
- E-Way Bill Validity — distance to expiry, and the midnight trap
- HSN Code Lookup — the code the challan needs
- GST Invoice Generator — fill in the browser, download a PDF
- GSTR-3B Format — where the supplies eventually land
- All Free GST Downloads — every template on one page
Receiving invoices as well as issuing challans?
Drop a folder of supplier PDFs in and get GSTIN, invoice number, date, value and the CGST/SGST/IGST split in Excel columns. Free to try, no signup.
Convert to ExcelFrequently Asked Questions
When can I issue a delivery challan instead of a tax invoice?
Rule 55(1) allows it in four situations: supply of liquid gas where the quantity is not known at removal; transportation of goods for job work; transportation for reasons other than by way of supply; and other notified supplies. In practice that covers job work, branch and godown transfers within the same GSTIN, goods sent for repair, testing or exhibition, and goods sent on approval.
Should a delivery challan show GST?
Only where the movement is itself a supply to the consignee. Rule 55(1) requires taxable value and tax when the challan covers a supply — liquid gas, or a lot-wise despatch against an invoice already raised. Where it is not a supply, such as goods sent to a job worker or moved between godowns under the same GSTIN, there is no tax to show. Charging tax on a job-work challan is among the most common errors.
How many copies of a delivery challan are needed?
Three, under Rule 55(2): ORIGINAL FOR CONSIGNEE, DUPLICATE FOR TRANSPORTER, TRIPLICATE FOR CONSIGNOR. The original and duplicate travel with the goods; the triplicate stays with the sender.
Do I still need an e-way bill if I have a delivery challan?
Yes. The challan replaces the invoice, not the e-way bill. Above ₹50,000 consignment value an e-way bill is required under Rule 138 whatever document accompanies the goods, and some states set higher intra-state thresholds. The challan number goes into Part A as the document reference.
What is the delivery challan format for job work?
The same Rule 55 format with no tax columns filled, because sending goods to a job worker is not a supply. Record description, HSN and quantity, and reference the challan when the goods return. Inputs must come back within one year and capital goods within three, or the original movement is treated as a supply made on the day they were sent out, with interest from that date. Reported in ITC-04.