Delivery Challan Format in GST: Rules and Sample
*Last updated: 10 October 2026.*
Quick answer
A delivery challan is a document that goes with goods when you move them but a tax invoice is not issued at that time. Under Rule 55 of the CGST Rules, it is used for job work, for moving goods for reasons other than supply, for supply of liquid gas where the quantity is not known at the time of removal, and for other cases notified by the government. It carries a serial number (not more than 16 characters), the date, the names and addresses of both parties, the goods, the quantity and the value.
Keep your challans and bills in one place. Get Udyog on Google Play or start on the web. There is a 14-day free trial.
When can you use a delivery challan?
Under Rule 55, you can issue a delivery challan instead of an invoice when you:
- •Send goods to a job worker for work, for example polishing, printing or stitching.
- •Move goods for a reason other than supply, for example moving your own goods between two places of your business.
- •Supply liquid gas where the exact quantity is not known when the goods leave.
- •Make any other supply that the government has notified for this purpose.
If the goods move for a sale and you cannot issue the tax invoice at the time of removal, the supplier issues the tax invoice after the goods are delivered.
What to write on a delivery challan
Under Rule 55, the challan must show:
- •The date and the serial number of the challan. The number must not be more than 16 characters. You may use one series or more than one series.
- •Your name, address and GSTIN (if you are registered).
- •The name and address of the person receiving the goods, with their GSTIN or unique identity number if they are registered.
- •The HSN code and a description of the goods.
- •The quantity. If you do not know the exact quantity, write the provisional quantity.
- •The taxable value.
- •The tax rate and the tax amount, when the goods move for supply to the receiver.
- •The place of supply, if the goods move to another state.
- •Your signature.
You can find the HSN code for your goods on our free HSN code finder. Read also how many HSN digits you need on a bill.
How many copies?
When the challan is for goods that move for supply, it is made in three copies:
- •Original, marked for the person receiving the goods.
- •Duplicate, marked for the transporter.
- •Triplicate, marked for you (the sender).
A simple sample
The names and numbers are made up.
From: Sharma Furniture, Andheri, Mumbai (GSTIN written here)
Delivery challan no. DC-014, Date: 10 October 2026
To: Rahul Polishing Works, Thane (job worker)
Reason: goods sent for job work (polishing)
| Item | HSN | Qty | Value (Rs) |
|---|---|---|---|
| Wooden panel | 4418 | 20 | 30,000 |
| Wooden door frame | 4418 | 5 | 12,500 |
Signature: Sharma Furniture
Delivery challan vs invoice
- •A tax invoice is the bill for a sale. The buyer uses it for input tax credit and you use it to report your sales.
- •A delivery challan travels with the goods when there is no invoice at that time. It is not a bill for a sale.
- •When the goods are sold, a tax invoice must still be issued. For the steps, read Mobile se GST bill kaise banaye.
Delivery challan and e-way bill
Goods that move on a delivery challan are also covered by the e-way bill rules. If the value is more than Rs 50,000, you generally need an e-way bill as well. See E-way bill kaise banaye.
Common mistakes
- •Using a delivery challan to avoid issuing an invoice for a sale.
- •Not writing the HSN code or the value.
- •Using the same challan number twice, or a number longer than 16 characters.
- •Not keeping the three copies.
- •Forgetting the e-way bill when the value is above Rs 50,000.
Keep your bills and challans together
In Udyog, you can keep your customers, your items and their HSN codes in one place, so the details are ready when you send goods. Share your bills on WhatsApp and search them by customer and date.
Download Udyog on Google Play or open it on the web. See the Udyog pricing page for plans after your 14-day free trial.
*This post is for general information. GST rules change often, so check the latest notifications or ask your CA before you file.*
Frequently asked questions
Quick answers to common questions.
What is a delivery challan?
A delivery challan is a document that goes with goods when you move them without a tax invoice, for example for job work.
Is a delivery challan a tax invoice?
No. A delivery challan is not a bill for a sale. When the goods are sold, a tax invoice must still be issued.
When is a delivery challan used in GST?
For job work, for moving goods for reasons other than supply, for supply of liquid gas where the quantity is not known, and for other cases that the government notifies.
How many copies of a delivery challan are needed?
Three, when the goods move for supply: the original for the receiver, the duplicate for the transporter and the triplicate for the sender.
What is the maximum length of a delivery challan number?
Not more than 16 characters. It must be serial, and you may use one or more series.
Do I need an e-way bill with a delivery challan?
If the value of the goods is more than Rs 50,000, you generally need an e-way bill as well. Check the current rules or ask your CA.