Delivery Challan Format: The GST-Compliant Template for 2026

Key Takeaways

A GST delivery challan authorises movement of goods before, or instead of, a tax invoice, and must include date and number, consignor and consignee details, HSN, description, quantity, value, and when the movement is for supply, tax rate and tax amount.
Prepare and carry triplicate copies, Original for Consignee, Duplicate for Transporter, Triplicate for Consignor, to avoid checkpoint disputes.
E-way bill should reference the delivery challan as the document type, linking the challan number and date, not a future invoice.
HSN reporting depends on aggregate turnover, 6 digits above ₹5 crore, 4 digits between ₹1.5–5 crore, with B2B HSN required even for smaller businesses.
Non-compliant transit documentation can trigger detention and penalties under Section 129, including a penalty equal to 200% of the tax payable.

Delivery Challan: Why It Matters Now

A truck stopped at a checkpoint for a missing consignee GSTIN or a blank HSN column costs you more than time, Section 129 of the CGST Act allows detention and a penalty up to 200% of the tax payable on the goods.

A delivery challan is a document authorising movement of goods before or instead of a tax invoice, governed by Rule 55 of the CGST Rules, 2017. Rule 55 specifies mandatory particulars, triplicate-copy requirements, and the limited scenarios in which a challan may substitute a tax invoice. GST does not prescribe a fixed printed form, it prescribes the fields; your Excel, Word, or PDF layout can carry those fields in any design.

Delivery Challan Format: The Short Answer

A delivery challan is a document issued under Rule 55 of the CGST Rules, 2017, authorising the movement of goods in specific scenarios where a tax invoice cannot or need not be issued at the time of dispatch.

What it is — Pre-invoice or substitute document for goods movement
Governing rule — Rule 55, CGST Rules, 2017
Who issues it — The consignor, principal, registered supplier
When used — Job work, liquid gas, supply on approval, other notified scenarios
Copies required — Three, Original, Duplicate, Triplicate
Fixed format prescribed? — No, only mandatory fields prescribed
E-way bill document type — “Delivery Challan” with challan number and date

The most common mistake is treating a delivery challan as optional paperwork to fill in later. Rule 55 requires it to be prepared and carried before the goods move, not reconstructed at the warehouse on return.

What Should A GST-Compliant Delivery Challan Contain?

Rule 55(1) lists the fields that must appear on every delivery challan. GST does not mandate a fixed printed layout, so your delivery challan format in PDF or Word is valid as long as it carries every required field.

Mandatory Fields Under Rule 55(1)

Rule 55(1), CGST Rules requires the following:

Date and number of the delivery challan
Name, address, and GSTIN of the consignor
Name, address, and GSTIN or UIN of the consignee
HSN code for each line item, 4 or 6 digits per turnover threshold
Description of goods
Quantity and unit of measure, for example, KG, PCS, LTR
Taxable value of goods
Tax rate and tax amount, required where the movement is for supply to the consignee
Place of supply for inter-State movements
Signature of the consignor or authorised signatory

Example line: HSN 7219 | Cold-rolled SS Sheet | 500 KG | ₹2,50,000 taxable value | IGST 18% | ₹45,000 | Place of supply: Karnataka

Serial Numbering vs Invoice Numbering

Rule 55 requires a date and number, it does not use the word consecutive as Rule 46(b) does for tax invoices. A unique number per challan within your financial year satisfies Rule 55. A format like DC/2025-26/0001 works. Keep the policy consistent and auditable.

Digital Signatures And Electronic Copies

Rule 26(1), CGST Rules permits delivery challans to be signed digitally using a DSC. Electronic challans are valid. The transporter may carry a soft copy alongside the e-way bill. Practically, printing all three copies avoids argument at a checkpoint.

Frequently Asked Questions About Delivery Challan Fields

Does tax amount need to appear on every delivery challan? No. Tax rate and tax amount are required only when the movement is for supply to the consignee. For job work or return of goods, show the taxable value, tax lines are not mandatory as per Rule 55(1).

Is GSTIN of the consignee mandatory if they are unregistered? If the consignee is unregistered, note their legal name and address, GSTIN is not applicable. For inter-State movements, place of supply still applies.

When To Issue A Delivery Challan vs A Tax Invoice — And What To Carry On The Truck

Permitted Scenarios Under Rule 55

Rule 55(1), CGST Rules allows delivery challans for:

Liquid gas, when quantity at the time of removal is not known
Transportation of goods for job work, goods sent by a principal to a job worker
Transportation of goods on approval basis, where the supply may or may not materialise
Semi-knocked-down or completely knocked-down goods, as notified
Supply of goods where movement is not by way of supply, for example, exhibition

For job work, Rule 45 adds that the principal maintains a challan-wise register, goods return within one year for inputs or three years for capital goods, and when goods move from one job worker to another, the challan is endorsed with the next job worker’s name and address. CBIC Circular 38/12/2018-GST clarified that the principal’s challan accompanies the goods for the entire job work circuit.

Supply On Approval — Invoice Timing

For goods sent on approval, Section 31(7) of the CGST Act sets the time limit to issue the tax invoice, six months from the date of removal or the date of approval, whichever is earlier. If no invoice is issued within six months, the supply is deemed on the removal date, and tax liability arises.

E-Way Bill Pairing

When generating an e-way bill under Rule 138, CGST Rules for goods moving on a delivery challan, select “Delivery Challan” as the document type in EWB-01 and enter the challan number and date. Do not enter a future invoice number. The e-way bill value should match the challan’s taxable value. If the consignment value exceeds ₹50,000, the e-way bill is mandatory.

Section 129 Penalties In Transit

Section 129, CGST Act empowers detention if documents are missing or mismatched. The penalty is 200% of the tax payable for taxable goods, or ₹25,000 for exempted goods. A mismatch between the challan and the e-way bill, for example, quantity or HSN, is a documentation defect and triggers the same provision.

Frequently Asked Questions About Delivery Challan Usage

Can I move stock between my two GST registrations on a delivery challan? A branch transfer between two GST registrations, even within the same legal entity, is a supply under Schedule I, so issue a tax invoice. Delivery challan fits movements that are not supplies, such as job work or exhibition. See Schedule I, CGST Act.

What document type should I select in the e-way bill portal for job work? Choose “Delivery Challan” as the document type in Part A of EWB-01, and pick the “Job Work” sub-type where available. The portal at ewaybillgst.gov.in provides this option.

Ready-To-Use Delivery Challan Format In Excel, Word, And PDF

GST does not prescribe a fixed layout. The law mandates only the particulars under Rule 55. Your Excel, Word, or PDF template is valid if every Rule 55 field is present.

Template Structure — Build It Once

Header block:

Your legal name, address, GSTIN, and state code
“DELIVERY CHALLAN” title
Challan number, for example, DC/FY26/0042, and date

Consignee block:

Consignee name, address, GSTIN or UIN
Delivery address, if different
Place of supply, state name and code for inter-State

Line-item example (fields to capture):

S.No. — 1
Description — Cold-rolled SS Sheet
HSN — 721910
Qty — 500
UOM — KG
Taxable Value — ₹2,50,000
Tax Rate — 18%
Tax Amount — ₹45,000
Total — ₹2,95,000

Footer block:

Purpose of movement, job work, supply on approval, liquid gas, other
Vehicle number and transporter name
E-way bill number
Authorised signatory name and signature line
Copy marking, Original, Duplicate, Triplicate

Tally Delivery Note Mapping

Challan number and date — Voucher number and date
Consignee GSTIN — Party ledger → GSTIN field
HSN — Stock item → HSN or SAC field
Quantity and UOM — Quantity and unit in item rows
Taxable value — Rate × Quantity
Tax rate and amount — GST ledgers, IGST, CGST, SGST
Place of supply — Party → Place of Supply
Transporter details — Despatch Details section
E-way bill number — E-way Bill No. field

To convert a Delivery Note to a Sales Invoice in Tally, open the Sales Invoice, press Alt+S, Order or Delivery references, and select the Delivery Note. This pulls all fields and marks the challan as converted.

Numbering Policy And Month-End Discipline

Set one numbering series per financial year, DC/FY26/####, and reset on 1 April. Never reuse a challan number. Review the Delivery Note Outstanding report weekly to catch challans approaching the six-month Section 31(7) window. If your stores receive goods on delivery challan and the supplier’s invoice arrives later, AiA’s Tally sync and bill-wise allocation tie the incoming challan reference to the later bill automatically, so your AP ageing and ITC matching do not carry phantom open items into month-end.

Frequently Asked Questions About Delivery Challan Formats

Is e-invoicing, IRN, required for delivery challans? No. E-invoicing applies to tax invoices, credit notes, and debit notes. Delivery challans are excluded, no IRN is generated.

Can an Excel delivery challan serve as the transporter’s copy? Yes, if it carries all Rule 55 fields and is marked “Duplicate for Transporter.” Lock the sheet before printing, and ensure each copy is clearly marked.

Frequently Asked Questions

What is the difference between a delivery challan and a tax invoice under GST?

A tax invoice documents a completed supply, triggers GST liability, ITC eligibility for the buyer, and GSTR-1 reporting. A delivery challan authorises movement where supply has not yet occurred, or quantity is indeterminate. Under Rule 55, issue the invoice once supply is confirmed, within six months for approval-basis goods per Section 31(7). For example, you can dispatch samples to a dealer on a challan, then raise the invoice post-approval in your ERP, with AI Accountant auto-linking the challan reference to the invoice for clean audit trails.

What happens if I issue a delivery challan with wrong HSN codes?

HSN mismatches between challan and e-way bill can be treated as documentation defects under Section 129, leading to detention and a penalty of 200% of tax. Correct approach, cancel before movement, reissue with the right HSN, regenerate the e-way bill. In practice, use a master-driven HSN picker in your accounting tool so the challan and eventual invoice use a single source of truth.

Do I need a delivery challan for goods returned by a customer?

Yes. The customer issues a delivery challan to document the return movement, and the supplier issues a credit note under Section 34 after receipt. Reference the original invoice on the return challan. If the consignment value exceeds ₹50,000, generate an e-way bill. Rule 55 permits challans for returns. With AI Accountant, you can map the return challan to the original invoice and auto-prepare the credit note draft.

Can an unregistered person issue a delivery challan?

No. A delivery challan under Rule 55 is for registered persons because it requires the consignor’s GSTIN. If the supplier is unregistered, the registered recipient may need to issue movement documentation or consider registration thresholds under Section 24.

Can one delivery challan cover multiple consignments in the same vehicle?

A single vehicle can carry multiple consignments, but each consignment needs its own delivery challan and, if over ₹50,000, its own e-way bill. A consolidated e-way bill may be generated for the vehicle, but each underlying challan must be valid. See Rule 138. Transporters should carry both the consolidated EWB and individual EWBs with their respective challans.