Delivery Challan – Procedure for Issuing & Format

The amount, buyer, and delivery address of the transported products are included in the delivery challan, which is sent with the items in accordance with GST. This document is produced by the provider when a sale of products or services is delayed or when paying for the transported goods is not made at the time of supply. Let’s get into detail.

In the day-to-day communication between the buyer and the seller, a Delivery Challan Format plays a significant aspect. Section 31 of the CGST Act 2017, it affirms that a person who is registered to supply or transport goods or products that are taxable needs an invoice indicating the quantity and other details. Likewise, for shipping and transportation of goods, the delivery challan is a must. Delivery challan otherwise called the dispatch challan is a piece of formal document that holds up all the knowledge about the delivery of the product such as quality, quantity, and description. This document encompasses the delivery time, location, and time too. It is indispensable to cite that it is attached to the goods which are transported or shipped. 

Methods to Issue Delivery Challan:

According to section 55 (2) of CGST Rules, the delivery challan needs to be sent as triplicates.

Sometimes, at least four copies of this Delivery challan have to be printed:

  1. For the accounts department
  2. Additionally, the sales department ( seller ) for maintaining a record
  3. For the buyer
  4. For the transporter

Delivery Challan Format

The format or contents written on a delivery Challan are sure to be interesting after learning what a delivery Challan is. The delivery Challan format has a few important features. Let’s get to know the precise and accurate details in the delivery challan:

  • Date
  • Serial number
  • The supplier’s number of the person registered
  • Name and address of the supplier
  • Quantity and other details about the particular goods including the HSN number of the product.
  • Transporter or the consignor’s details which include name and address
  • The venue of the delivery
  • Signature

In order to procure an errorless delivery challan, make sure that you write all the descriptions, taxable value, the HSN number, and the GST, and CGST details accurately.

Of all, the registration number is the most important key factor in the delivery challan. It helps in identification and is also helpful for further future references.

When Should the Delivery Challan be Issued?

There are many situations and solutions for the question “When to issue the delivery challan?” Let us see all the possibilities:

  • If the supplies have approval
  • Additionally, if the business place of the supplier does not disclose to the person receiving such goods
  • Goods that ship to workplaces
  • Shipping or transporting huge goods such as dice, machinery, etc.
  • During the time of dispatch, if the number of goods or products is not determined. For instance, Liquid gas
  • Additionally, semi-assembled goods if being transported or if the goods are in part

One of the reasons behind the success of the leading enterprises is that they maintain the records neatly.

Important Places Where Delivery Challan Is A Must

There are a few situations where the delivery challan is a must. They are:

  • Approval based goods
  • Shipping artwork to galleries
  • For exhibition purposes, while transporting goods
  • While export promotion
  • Further, shipping or transportation of goods in multiple shipments
  • During the time of removal, if a tax invoice is not issued
  • E-Way bill GST:


Additionally, it’s crucial to remember that a delivery challan must have a serial number. This is so that a challan may be easily identified and located using its serial number. Furthermore, the delivery challan should include the business’s address in circumstances when the recipient of the products is not registered. Still, have doubts to clarify?  Connect Vakilsearch today for more details. Their experts will take you through the process personally!

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