When can I use a delivery challan instead of an invoice?

When goods go for job work, as liquid gas whose quantity isn’t known at removal, for a reason other than a supply, or on approval. Lots of a supply already invoiced in full also go on challans that refer to the invoice.

How many copies of a delivery challan are needed?

For a supply of goods, three: original for consignee, duplicate for transporter and triplicate for consigner. Choose “All copies” before you print, and each prints on its own page.

Does a delivery challan show GST?

Only where the goods go for supply to the consignee. A challan for job work or another move that isn’t a supply shows the taxable value without tax.

Do I need an e-way bill with a delivery challan?

Often, yes. Above ₹50,000 of consignment value, tax included, an e-way bill is needed, including for moves that aren’t a supply. Job work to another state needs one at any value. Rule 138(14) lists the exceptions.

Is a delivery challan needed for job work?

Yes. The principal sends inputs and capital goods to the job worker under a challan with the details rule 55 lists.

How long can goods stay with a job worker?

Inputs one year and capital goods three years, with moulds, dies, jigs, fixtures and tools left out of the limit. Otherwise they count as supplied on the day they left.

Is what I type saved or sent anywhere?

No. The challan is made in your browser and nothing is sent. Your own details are kept on this device only if you tick “Remember my details”.

Can PrimoERP keep track of stock as it moves?

Yes. In PrimoERP stock in, stock out and transfers between warehouses are on one record, and stock sent to another warehouse shows as in transit until the other side confirms it arrived.

Free Delivery Challan Generator and Format

Make your delivery challan

See the document

Document

Challan number

Up to 16 characters, serially numbered, in one or more series.

Challan date

Why the goods are moving

Rule 55(1) lists when a challan may go in place of an invoice.

Rule 55 asks for the tax rate and amount where the goods go for supply to the consignee.

Vehicle and e-way bill (optional)

An e-way bill is also needed when the value, tax included, is over ₹50,000, and for job work in another state at any value (rule 138). This tool doesn’t make e-way bills.

Your business (consigner)

Logo (optional)

Logo

Shown on the document only. It stays in this browser tab.

Name

Address

GSTIN

15 characters. The format and check digit are checked here.

State

Phone (optional)

Email (optional)

Your name, address, GSTIN, contact and bank details are kept in this browser only. Untick to forget them.

Consignee

Name

Address

GSTIN

15 characters. The format and check digit are checked here.

State

Deliver to

Place of supply

Where it differs from your state, IGST applies instead of CGST and SGST.

Items

Item 1
Description
HSN/SAC
Qty
Unit
Rate (₹)
Disc. %
Line total₹36,000.00
Item 2
Description
HSN/SAC
Qty
Unit
Rate (₹)
Disc. %
Line total₹21,000.00

Totals and notes

Notes (optional)

Before you send it

Done: Challan number (up to 16 characters) and dateRule 55(1)(i)
Done: Your name and address, and GSTIN if registeredRule 55(1)(ii)
Done: Consignee’s name and address, and GSTIN or UIN if registeredRule 55(1)(iii)
Done: HSN code and description of the goodsRule 55(1)(iv)
Done: Quantity and unit, provisional if not knownRule 55(1)(v)
Done: Taxable valueRule 55(1)(vi)
Done: Tax rate and amount, where the goods go for supplyRule 55(1)(vii)
Done: Place of supply, for movement between statesRule 55(1)(viii)
Done: Signature: sign the printed copiesRule 55(1)(ix)
Done: Each GSTIN starts with its state’s codeGSTIN format

Every field the rule asks for is filled in.

Total

₹57,000.00

Taxable value: ₹57,000.00

Rupees Fifty-Seven Thousand Only

Worked out in your browser. Nothing you type is sent or saved, unless you tick “Remember”.

Opens your browser’s print window. Choose “Save as PDF”.

An .xlsx file with live formulas and spare rows, to use as a template.

Copies

Sharda Auto Parts

J-114, MIDC BhosariPune 411026

GSTIN: 27AABFM8642N1ZS

State: 27 · Maharashtra

Delivery challan

Original for consignee

Challan number: DC/26-27/0233
Challan date: 17 Oct 2026
Place of supply: 24 · Gujarat
Purpose: Job work
Vehicle and e-way bill: MH 14 AB 1234

Consignee

Precision Zinc Platers

Plot 402, GIDC Phase 2Vapi 396195

GSTIN: 24AADCR5432L1ZB

State: 24 · Gujarat

#	Description	HSN/SAC	Qty	Rate	Taxable value	Total
1	MS brackets, unplated, for zinc plating	7326	2,000 NOS	18.00	36,000.00	36,000.00
2	MS mounting plates, unplated, for zinc plating	7326	500 NOS	42.00	21,000.00	21,000.00

Amount in words

Rupees Fifty-Seven Thousand Only

Notes

Sent for zinc plating. Return the goods with your job work challan quoting this number.

Taxable value: 57,000.00
Total: ₹57,000.00

What a delivery challan must show.

The rules the generator follows, from the CGST Rules and Act as amended, on CBIC’s own copy.

A delivery challan may go in place of an invoice when goods are removed for: liquid gas whose quantity isn’t known at removal, job work, a reason other than a supply, or other supplies the Board notifies.
Source: CGST Rules 2017, rule 55(1) (CBIC), checked 17 Oct 2026
It is serially numbered, up to 16 characters, in one or more series, and issued when the goods are removed for transport.
Source: CGST Rules 2017, rule 55(1) (CBIC), checked 17 Oct 2026
It shows its date and number, the consigner’s name, address and GSTIN if registered, the consignee’s name, address and GSTIN or UIN if registered, and the HSN code and description of the goods.
Source: CGST Rules 2017, rule 55(1)(i)–(iv) (CBIC), checked 17 Oct 2026
It shows the quantity (provisional where the exact quantity isn’t known), the taxable value, the rate and amount of each tax where the goods go for supply to the consignee, the place of supply for inter-state movement, and a signature.
Source: CGST Rules 2017, rule 55(1)(v)–(ix) (CBIC), checked 17 Oct 2026
For a supply of goods it is made in triplicate: original for consignee, duplicate for transporter, triplicate for consigner.
Source: CGST Rules 2017, rule 55(2) (CBIC), checked 17 Oct 2026
Goods taken for supply on approval may move on a delivery challan, with an e-way bill where needed, and the invoice is issued when the sale happens.
Source: CBIC Circular 10/10/2017-GST, checked 17 Oct 2026
Goods sent in a semi or completely knocked down condition, or in batches or lots, are invoiced in full before the first lot. Each later lot goes on a delivery challan that refers to the invoice.
Source: CGST Rules 2017, rule 55(5) (CBIC), checked 17 Oct 2026
Inputs and capital goods go to a job worker under a challan issued by the principal, with the details rule 55 lists.
Source: CGST Rules 2017, rule 45(1), (2) (CBIC), checked 17 Oct 2026
A registered principal may send inputs or capital goods to a job worker without payment of tax.
Source: CGST Act 2017, section 143(1) (CBIC), checked 17 Oct 2026
A challan used in place of an invoice is declared as rule 138 says. An e-way bill is needed before goods move when the consignment value, tax included, is over ₹50,000, including movement for reasons other than a supply.
Source: CGST Rules 2017, rule 55(3), 138(1) (CBIC), checked 17 Oct 2026
Goods sent by a principal in one state to a job worker in another need an e-way bill whatever their value.
Source: CGST Rules 2017, rule 138(1) (CBIC), checked 17 Oct 2026

One challan, line by line.

2,000 brackets and 500 mounting plates sent from a parts maker in Pune to a job worker in Vapi, Gujarat, for zinc plating.

Brackets, 2,000 × ₹18: 36,000
Mounting plates, 500 × ₹42: 21,000
Taxable valueno tax: job work: 57,000
Challan value, ₹: 57,000

Inputs go to a job worker without payment of tax, so no tax is shown. The job worker is in another state, so the goods also need an e-way bill, whatever their value. In words: Rupees Fifty-Seven Thousand Only.

An illustration: the names, addresses, GSTINs and vehicle number are made up. Value the goods at your own cost or price.

What it does not do.

Check these before the goods leave.

E-way bills
The generator doesn’t make e-way bills. Generate one on the e-way bill portal where it’s needed, and note its number on the challan.
No e-way bill is needed in the cases rule 138(14) lists, such as goods on a non-motorised conveyance, or movement within areas a state notifies.
Source: CGST Rules 2017, rule 138(14) (CBIC), checked 17 Oct 2026
Job work returns
Challans for goods sent to and received from job workers also go in FORM GST ITC-04. The generator doesn’t file it.
ITC-04 is due by the 25th of the month after each half year with turnover over ₹5 crore, or after each financial year otherwise.
Source: CGST Rules 2017, rule 45(3) (CBIC), checked 17 Oct 2026
Time limits for job work
The generator doesn’t track when goods must come back from the job worker.
Inputs must come back within one year, and capital goods other than moulds, dies, jigs, fixtures and tools within three. Otherwise they count as supplied on the day they were sent.
Source: CGST Act 2017, section 143(1), (3), (4) (CBIC), checked 17 Oct 2026
The invoice afterwards
Where the goods were for a sale, you still raise a tax invoice once they are delivered. The GST invoice generator on this site makes one.
Where goods go for supply but the invoice couldn’t be issued at removal, the supplier issues the tax invoice after delivery.
Source: CGST Rules 2017, rule 55(4) (CBIC), checked 17 Oct 2026
A record of what’s out
Nothing is saved, so there is no list of goods out on challan and no next number. Keep a copy of each one.

Know where every box is.

In PrimoERP stock in, stock out and between warehouses is on one record, so quantity and value move together.

Inventory managementStock sent to another warehouse shows as in transit until the other side confirms it arrived.Read more Sales and invoicingQuotes, orders, invoices and payments, each made from the one before.Read more GST accounting softwareEvery invoice and bill carries its GST, split into CGST and SGST or IGST.Read more ERP for manufacturingBills of materials, work orders and raw material stock, on the same books as your sales and purchases.Read more

Delivery challan questions people ask.

1.

What is a delivery challan under GST?

A document that goes with goods moved without a tax invoice: for job work, liquid gas whose quantity isn’t known, goods on approval, or any move that isn’t a supply. Rule 55 of the CGST Rules lists what it must show.

— the PrimoERP team

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Delivery challan generator for goods without an invoice.