Purpose :
Transportation of goods from one place to another (For Supply or Non Supply)
Delivery Challan Issued in Following Cases :
- Supply of liquid gas (quantity is unknown at the time of removal from the place of business of the supplier)
- Transportation of goods for job work
- Transportation of goods except in case of supply
- Goods taken out of India for Exhibition/Export Promotion
- Sale of goods on approval basis
- Stock transfer between the branches in the same state (not separately registered)
- Supply of Artwork by Artists
- Transfer of goods by builder/developer
- Deployment of Equipment by Banks
- Return of goods on credit note basis (for sales return, e-way bill has to be generated with Delivery Challan and not with the Credit Note)
- Transportation of goods for weighment
- Consolidated shipment to multiple unknown consignees
- Railways are required to carry invoice or Delivery Challan
- Goods transported in knocked down condition (semi/complete) or in batches/lots
Note :
Where tax invoice or Bill of Supply is not required, Delivery Challan should accompany the goods.
Time limit for issue of Delivery Challan
Issued by consignor at time of removal of goods for transportation.
Delivery Challan to be prepared in 3 copies :
Original copy marked as
Original for Consignee
Duplicate copy marked as
Duplicate for Transporter
Triplicate copy marked as
Triplicate for Consignor
Records to be Maintained at Principal Place of Business for 72 Months from the Due Date of Annual Return
Contents of DELIVERY CHALLAN :
- Date and number of the Delivery Challan
- Name, address and GSTIN of the consigner, if registered
- Name, address and GSTIN/Unique Identity Number of the consignee, if registered
- HSN code and description of goods
- Quantity (provisional, where the exact quantity is not known)
- Taxable value
- Tax rate and tax amount for central/state/integrated/cess as applicable
- Place of supply (in case of inter-State movement)
- Signature
Format DELIVERY CHALLAN – Goods
