Delivery Challan Format
A GST delivery challan format under Rule 55 — for job work, branch transfers, exhibitions and supply on approval, when goods move without a tax invoice.
Not every movement of goods is a sale. Goods sent for job work, transferred between your own premises, taken to an exhibition, or sent on approval move without a tax invoice — and for those movements, Rule 55 of the CGST Rules prescribes the delivery challan. It travels with the goods, satisfies inspection en route, and creates the paper trail that brings the goods back or converts the movement into a supply later.
The challan is made in triplicate — original for the consignee, duplicate for the transporter, triplicate for the consigner — with a serial number, the parties' GSTINs, HSN and quantity of the goods, and the tax particulars where the movement could become a supply. For consignment values above the e-way bill threshold, generate the e-way bill against the challan number.
When to use this format
- Sending inputs or capital goods to a job worker (with ITC-04 reporting)
- Transferring goods between branches or godowns of the same entity
- Taking goods to an exhibition or for demonstration, or sending goods on approval
- Transporting goods in semi-knocked-down condition or where quantity is unknown at dispatch
Key clauses and what they do
- Serial number & date
- A consecutive challan number (16 characters max) unique to the financial year.
- Consigner & consignee
- Name, address and GSTIN of both ends of the movement — or 'unregistered' where applicable.
- HSN & description
- Classification and description of the goods being moved.
- Quantity
- Quantity dispatched — provisional where the exact quantity is unknown at dispatch.
- Taxable value & tax
- Value and the tax rate/amount where the movement to the consignee amounts to supply.
- Purpose of movement
- Job work / branch transfer / exhibition / approval — the reason no invoice accompanies the goods.
- Triplicate marking
- ORIGINAL for consignee, DUPLICATE for transporter, TRIPLICATE for consigner.
The format
Replace every [BRACKETED] detail with your own before use.
DELIVERY CHALLAN
(Under Rule 55 of the CGST Rules, 2017 — not a tax invoice)
[ORIGINAL FOR CONSIGNEE / DUPLICATE FOR TRANSPORTER /
TRIPLICATE FOR CONSIGNER]
Challan No.: [DC/25-26/NNNN] Date: [DATE]
CONSIGNER (FROM) CONSIGNEE (TO)
[LEGAL NAME] [LEGAL NAME / BRANCH]
[ADDRESS, CITY, STATE, PIN] [ADDRESS, CITY, STATE, PIN]
GSTIN: [GSTIN] GSTIN: [GSTIN /
State & code: [STATE / CODE] UNREGISTERED]
State & code: [STATE / CODE]
Purpose of movement: [JOB WORK / INTER-BRANCH TRANSFER /
EXHIBITION OR DEMONSTRATION / SUPPLY ON APPROVAL / SKD-CKD
MOVEMENT / OTHER (SPECIFY)]
Place of supply: [STATE]
Vehicle No.: [NUMBER] Transporter: [NAME / GSTIN, IF ANY]
E-way bill No.: [NUMBER, WHERE APPLICABLE]
--------------------------------------------------------------
S.No Description of goods HSN Qty Unit Taxable
[PROV.*] value (Rs.)
--------------------------------------------------------------
1. [DESCRIPTION] [HSN] [QTY] [NOS] [VALUE]
2. [DESCRIPTION] [HSN] [QTY] [KG] [VALUE]
--------------------------------------------------------------
Total [VALUE]
* Mark quantity as provisional where the exact quantity is not
known at the time of removal.
Tax particulars (where the movement amounts to or may become a
supply to the consignee):
CGST @ [RATE]%: Rs. [AMOUNT] SGST @ [RATE]%: Rs. [AMOUNT]
— or IGST @ [RATE]%: Rs. [AMOUNT] (inter-state)
[FOR JOB WORK / BRANCH TRANSFER THAT IS NOT A SUPPLY, STATE:
"Not a supply — goods moved for [PURPOSE]; tax not applicable
on this movement."]
Total value in words: Rupees [AMOUNT IN WORDS] only
Remarks: [EXPECTED RETURN DATE FOR JOB WORK / EXHIBITION DETAILS /
OTHER]
Received the above goods in good condition.
For [CONSIGNER NAME] For [CONSIGNEE NAME]
Authorised signatory Receiver's signature
Name: [NAME] Name: [NAME]
Date: [DATE] Date: [DATE]General format for reference — get it professionally drafted for your specific case.
A delivery challan replaces the invoice only for the movements Rule 55 permits — using one to move sold goods without an invoice is a seizure risk under GST inspection. Job-work movements additionally need ITC-04 reporting, and consignments above the threshold need an e-way bill referencing the challan.
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Frequently asked questions
When is a delivery challan used instead of a tax invoice?
When goods move without a supply taking place: job work, transfers between your own premises, exhibitions and demonstrations, supply on approval, and movements where quantity is unknown at dispatch (like liquid supplies). If the movement is a sale, a tax invoice — not a challan — must travel with the goods.
Is an e-way bill still required with a delivery challan?
Yes — the e-way bill requirement depends on consignment value and distance, not on whether the document is an invoice or challan. Generate the e-way bill citing the challan number for movements above the threshold.
What happens when goods sent on approval are accepted by the buyer?
The supply takes place at acceptance (or at six months from removal, whichever is earlier), and a tax invoice must be issued then. The challan covers the outbound movement; the invoice closes the transaction.
How are job-work movements reported?
Challans issued for goods sent to and received back from job workers are reported quarterly in Form ITC-04. Goods not received back (or supplied from the job worker's premises) within the statutory period — one year for inputs, three years for capital goods — are deemed supplied on the original challan date.
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