Delivery Challan Format & When to Use It

Last updated: 2 July 2026 · 5 min read

A delivery challan accompanies goods that are moved without a tax invoice. It records what is being transported and why, and it is essential for lawful movement in specific situations.

When it's used

  • Goods sent for job work (and returned).
  • Stock transfer between your own branches.
  • Goods sent on approval or on a sale-or-return basis.
  • Supply where the quantity is not known at dispatch (e.g. liquid gas).

Fields to include

Date and number; consignor and consignee details with GSTIN; HSN and description; quantity; taxable value; the tax amount for reference (though it is not a tax invoice); reason for transportation; and the vehicle number where relevant. Create one with the delivery challan generator.

Relation to the e-way bill

When goods move on a delivery challan and cross the value threshold, an e-way bill is still required. Check validity with the e-way bill distance helper.

FAQ

When is a delivery challan used?

To move goods without a tax invoice — job work, branch transfer, goods on approval, or unknown-quantity supply.

Related: e-way bill rules, delivery challan generator.

For informational purposes only. Verify with the official GST portal or a qualified tax professional.