When is a delivery challan required under GST?

Under Rule 55 of the CGST Rules 2017, a delivery challan is mandatory when: (1) goods are transported for job work (to a job worker or back from a job worker), (2) goods are moved for supply on approval basis, (3) liquid gas is supplied where quantity is not known at dispatch, (4) goods are sent for exhibition or trade fairs, (5) stock is transferred between branches or warehouses, (6) goods are being moved in semi-knocked down (SKD) or completely knocked down (CKD) condition, or (7) goods move before an invoice can be raised.

Is an e-way bill required with a delivery challan?

Yes. If the value of goods being transported exceeds ₹50,000 (including GST), an e-way bill must be generated even when a delivery challan is used instead of an invoice. For job work, an e-way bill is mandatory for all inter-state movements regardless of value. The delivery challan number and date must be mentioned in the e-way bill. From January 2025, e-way bills can only be generated for documents dated within 180 days of the generation date.

What should a delivery challan include?

A GST-compliant delivery challan under Rule 55 must include: unique serial number (up to 16 alphanumeric characters), date of issue, name and GSTIN of the consignor (sender), name and GSTIN of the consignee (receiver), delivery address, description of goods being transported, HSN codes, quantity, unit of measurement, taxable value, applicable tax rate and amount (if any), place of supply, transporter details (name, GSTIN, vehicle number), e-way bill number (if applicable), and authorized signature.

What are the types of delivery challans?

There are several types of delivery challans used in business: (1) Job Work Challan — for sending goods to a job worker for processing; (2) Stock Transfer Challan — for moving goods between branches or warehouses; (3) Sales Return Challan — for goods returned by a buyer; (4) Sample Dispatch Challan — for sending product samples; (5) Goods on Approval Challan — for goods sent for buyer's inspection before purchase; (6) Exhibition Challan — for goods sent to trade fairs or exhibitions; (7) Inward Challan — for documenting receipt of goods from a supplier.

How many copies of a delivery challan must be made?

Under GST rules, a delivery challan is typically prepared in three copies: (1) Original — for the buyer or consignee, (2) Duplicate — for the transporter (to be carried with the goods during transit), and (3) Triplicate — retained by the seller or consignor as their record. The duplicate copy must be carried with the vehicle transporting the goods at all times.

Is the delivery challan generator free?

Yes — 100% free. No registration, no subscription, no watermarks on PDFs, no hidden charges. You can create unlimited delivery challans for any type — job work, stock transfer, sample dispatch, sales return — and download professional PDFs forever at no cost.

Can a delivery challan be used for international shipments?

Yes. A delivery challan can be used for international shipments, especially for export goods. For exports, the delivery challan should mention that goods are being exported, include the GSTIN and IEC of the exporter, the HSN codes, and any applicable export declarations. For cross-border movement, it may need to be accompanied by a commercial invoice and shipping bill.

How long can goods be moved with a delivery challan (without conversion to invoice)?

For job work, the GST law allows goods to remain with the job worker for up to 1 year for inputs and 3 years for capital goods (machines and equipment). After this period, the movement is treated as a supply and a tax invoice must be raised. For other types (stock transfer, approval), there is no fixed statutory limit, but businesses should convert delivery challans to invoices promptly to maintain clean books and avoid audit issues.

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Consignor / Sender (Your Business)

Company Logo

⇧ Click to Upload Logo

PNG / JPG · Max 2 MB

Company / Sender Name *

Address

Phone

GSTIN

State

Delivery Challan Details

DC Number *

Date

Invoice / PO Ref.

Challan Type / Purpose of Movement *

Consignee / Receiver Details

Receiver / Consignee Name *

Delivery Address

Receiver GSTIN

Receiver State

Transport / Logistics Details

Transporter Name

Transporter GSTIN

Vehicle Number

Mode of Transport

E-Way Bill Number

E-Way Bill Date

Distance (km)

Place of Supply

Driver Name

Driver DL / Licence No.

Dispatch From (Location)

Expected Delivery Date

Currency Settings

Currency

Symbol

₹

Note: Values in the delivery challan are for reference only. A delivery challan does not trigger a GST payment obligation.

Challan Notes

Goods Being Transported

Description of Goods	HSN Code	Qty	Unit	Value (Ref.)	Total Value

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What is a Delivery Challan?

● Definition

A delivery challan (also called a dispatch challan, delivery slip, or DC) is a legal document issued under Rule 55 of the CGST Rules, 2017 when goods are transported from one location to another without a simultaneous tax invoice. Unlike an invoice, a delivery challan does not represent a sale or trigger a GST liability — it only documents the physical movement of goods. It is mandatory when goods move for job work, stock transfer between branches, exhibition, sample dispatch, or in cases where goods are sent before a sale is confirmed.

₹50K

E-way bill required when challan value exceeds ₹50,000 (GST included)

1 Year

Maximum time goods can stay with a job worker under GST (inputs)

3 Copies

Original (buyer), Duplicate (transporter), Triplicate (seller) — required by GST law

180 Days

2025 rule: E-way bills can only be generated from documents ≤180 days old

7 Types of Delivery Challans — Which Do You Need?

🔧

Job Work Challan

Goods sent to a third-party job worker for processing, manufacturing, or assembly. Required under GST when goods move between principal and job worker.

🏭

Stock Transfer Challan

Goods moved between company branches, warehouses, or godowns without a sale. Common for retail chains, manufacturers, and distributors.

📦

Sample Dispatch Challan

Product samples sent to potential buyers for review. No sale occurs — challan documents the movement and enables return if not purchased.

↩️

Sales Return Challan

Goods returned by a buyer to the seller. Used alongside a credit note for GST accounting. Documents the reverse movement of goods.

✅

Goods on Approval

Goods sent for buyer inspection — buyer can accept or return within a period. Common in furniture, machinery, and high-value goods businesses.

🎪

Exhibition Challan

Goods sent to trade fairs, exhibitions, or events temporarily. Must be returned or sold and invoiced within the stipulated period.

🔄

Job Work Return

Processed goods returned from the job worker to the principal manufacturer after processing is complete.

Delivery Challan vs Tax Invoice vs Bill of Supply

Feature	Delivery Challan	Tax Invoice	Bill of Supply
Triggers GST	No	Yes — GST charged	No (exempt supplies)
Used when	Goods move without a sale	Sale of taxable goods/services	Exempt or composition supply
Ownership transfer	No	Yes	Yes
Required for	Job work, stock transfer, samples, exhibitions	All regular B2B and B2C sales	Exempt goods, composition dealers
E-Way Bill possible	Yes — if value > ₹50,000	Yes — if value > ₹50,000	Yes — if value > ₹50,000
Copies required	3 (Original, Duplicate, Triplicate)	3 (Original, Duplicate, Triplicate)	3

E-Way Bill and Delivery Challan — 2025 Rules You Must Know

When goods are transported using a delivery challan and the consignment value exceeds ₹50,000 (including GST where applicable), an e-way bill must be generated before the goods begin their journey. Key rules updated in 2025:

180-day rule (from January 2025) — E-way bills can only be generated for delivery challans dated within the last 180 days. Documents older than 180 days are ineligible.
Extension cap (from January 2025) — E-way bill validity extensions are capped at 360 days from the original generation date.
2FA mandatory (from April 2025) — All taxpayers generating e-way bills must use two-factor authentication on the EWB portal.
Job work exception — For inter-state job work, an e-way bill is mandatory regardless of the value (no ₹50,000 threshold applies).
Validity — E-way bills are valid for 1 day per 200 km of travel for regular cargo.
The delivery challan number and date must be quoted in the e-way bill for cross-referencing.

Why ThinkForU Delivery Challan Generator is the Best Free Tool

Most free tools only create basic challans. ThinkForU covers every field required by GST Rule 55, plus vehicle details, e-way bill numbers, and all 7 challan types — all with zero data storage.

GST Rule 55 CompliantAll mandatory fields: challan number, GSTIN, HSN codes, place of supply, signature

Transport DetailsVehicle number, transporter GSTIN, e-way bill number, distance, mode of transport

13 CurrenciesINR, USD, EUR, GBP, AED + 8 more — for international and cross-border use

Zero Data StorageVehicle numbers, GSTIN, receiver details — nothing uploaded to servers

Instant PDFProfessional A4 PDF with 3-copy notation — accepted by GST officers, auditors, transporters

Mobile ReadyWorks perfectly on Android, iPhone, tablets, and desktops — no app needed

How to Create a Delivery Challan in 5 Steps

Select TypeChoose: Job Work, Stock Transfer, Sample, Return, or Custom

Sender DetailsYour company name, address, GSTIN, challan number, date

Receiver & TransportConsignee details, vehicle number, e-way bill, distance

Add GoodsProduct descriptions, HSN codes, quantities, reference values

Download PDFPreview & download professional 3-copy A4 delivery challan PDF

What Businesses Use Delivery Challans?

Manufacturers — Sending raw materials to job workers; receiving processed goods back
Retailers & Wholesalers — Moving stock between branches, showrooms, and warehouses
Exporters — Dispatch challans for goods moving to CFS (Container Freight Station)
E-commerce businesses — Inter-state stock transfers to fulfillment centers
Textile & Apparel companies — Movement between cutting units, stitching units, and packing centers
Electronics distributors — Sample dispatch to dealers and demonstration units
Construction companies — Tools, machinery, and materials moved to project sites
Global businesses — Cross-border goods movement for temporary use or approval

Frequently Asked Questions About Delivery Challans

A delivery challan is a legal document issued when goods are transported from one location to another without an immediate tax invoice. Under GST Rule 55 of CGST Rules, 2017, it is mandatory in specific situations — job work, stock transfers, goods on approval, and exhibitions. It does not trigger a GST payment but must be carried with the goods during transit along with an e-way bill (if applicable).

Under Rule 55 of CGST Rules, a delivery challan is mandatory when: (1) goods are transported for job work, (2) goods are sent on approval basis, (3) liquid gas is supplied where quantity is unknown at dispatch, (4) goods are moved for exhibition or trade fair, (5) stock is transferred between branches, (6) goods are sent in SKD/CKD condition, and (7) goods move before an invoice can be issued.

Yes — if the value of goods exceeds ₹50,000 (GST included), an e-way bill must be generated before movement begins, even when a delivery challan is used instead of an invoice. For inter-state job work, e-way bill is mandatory regardless of value. The delivery challan number must be mentioned in the e-way bill. From January 2025, challans older than 180 days cannot be used to generate e-way bills.

A delivery challan documents goods movement without a sale — it doesn't trigger GST or transfer ownership. An invoice records a sale, charges GST, and creates a payment obligation. A delivery challan is used when goods move temporarily (job work, approval, exhibition) or for internal transfers. The invoice is raised when the actual sale happens, or goods are returned if not purchased.

Under GST, a delivery challan must be prepared in 3 copies: (1) Original — sent to the consignee/buyer, (2) Duplicate — given to the transporter to carry with the vehicle during transit, (3) Triplicate — retained by the consignor/seller as their office record. The transporter must carry the duplicate copy throughout the journey.

No. ThinkForU maintains a strict Zero Data Storage Policy. All data — company name, GSTIN, vehicle numbers, goods descriptions — stays entirely in your browser's memory. Nothing is uploaded to any server. Data clears when you close the page. Full policy: thinkforu.org/p/zero-data-storage-policy.html

Under GST law, goods sent for job work can stay with the job worker for: (1) up to 1 year for inputs (raw materials), (2) up to 3 years for capital goods (machines and equipment). After this period, the movement is treated as a supply and a tax invoice must be raised with GST charged. The delivery challan date is used to calculate this time limit.

Yes — 100% free. No registration, no subscription, no watermarks, no hidden charges. Create unlimited delivery challans for any purpose — job work, stock transfer, sample dispatch, sales return — and download professional PDFs forever at no cost.

Yes. Delivery challans can be used for international goods movement, particularly for export goods, temporary import (Carnet), or goods sent for processing in another country. For international use, include the IEC number, GSTIN, country of origin, and export declaration. The tool supports 13 currencies for global use.

Yes. The ThinkForU Delivery Challan Generator is fully responsive and works on Android phones, iPhones, tablets, and desktops. The goods table scrolls horizontally on small screens, and PDF download works directly in your mobile browser — no app installation required.