Delivery Challan Format under GST (Rule 55)
For job work, stock transfers and goods sent on approval, with every field Rule 55 requires — free Excel and print-to-PDF.
Last updated: 12 October 2026
Use a delivery challan when goods move without a tax invoice, for example to a job worker or to your own branch. This format follows Rule 55 of the CGST Rules.
Click any text in the format below to edit it, then print or save as PDF. The Excel version calculates totals for you.
Shop no., street, city, PIN
GSTIN: 29ABCDE1234F1Z5
Phone / email
DELIVERY CHALLAN
Name
Address, city, PIN
GSTIN: (if registered)
State: Karnataka (29)
Same as above, or delivery address
| # | Description | HSN | Qty | Unit | Taxable value | GST % * | Tax * | Total |
|---|---|---|---|---|---|---|---|---|
| 1 | Fabric sent for stitching | XXXX | 200 | MTR | 30,000.00 | — | — | 30,000.00 |
| 2 | Buttons | XXXX | 1,000 | PCS | 2,000.00 | — | — | 2,000.00 |
| 3 | ||||||||
| Total | 32,000.00 | 32,000.00 |
* Tax rate and amount are filled only where the goods are moved for supply to the consignee (Rule 55). Copy: original for consignee, duplicate for transporter, triplicate for consigner.
Authorised signatory
Mandatory fields on a delivery challan (Rule 55)
| Field | What to enter / rule |
|---|---|
| Challan number and date | Consecutive serial number, up to 16 characters, unique for the financial year |
| Consigner name, address and GSTIN | The person sending the goods |
| Consignee name, address and GSTIN/UIN | If registered |
| HSN code and description | Of the goods being moved |
| Quantity | Provisional, where the exact quantity isn't known (for example liquid gas) |
| Taxable value | Value of the goods |
| Tax rate and amount | CGST, SGST/UTGST, IGST and cess, where the goods are moved for supply to the consignee |
| Place of supply | For inter-state movement |
| Signature | Signature of the consigner or authorised representative |
When can you use a delivery challan instead of an invoice?
- Supply of liquid gas where the quantity isn't known at the time of removal.
- Sending goods for job work.
- Moving goods for reasons other than supply, such as a stock transfer to your own branch in the same state, or sending goods for repair or exhibition.
- Other cases notified by the government. CBIC has also clarified that goods sent on a sale-or-return or approval basis can move under a delivery challan.
Prepare the challan in triplicate: original for the consignee, duplicate for the transporter and triplicate for the consigner. An e-way bill may still be needed: check with our e-way bill checker.
Delivery challan format under GST (Rule 55)
Rule 55 of the CGST Rules lists what a delivery challan must show: serial number, date, consigner and consignee details (with GSTIN where registered), HSN, description, quantity, taxable value, tax rate and amount where tax is payable, place of supply, and signature. Use this free format (print or Excel) so those fields are filled before goods leave. When the movement is a supply, raise a tax invoice as well; when it is not a supply, the challan is the movement document.
Download the Excel if you want formulas and a reusable sheet for the office; print from this page when you need a one-off PDF for the transporter.
How to use this format
- Replace the sample details with the consigner's and consignee's details.
- Choose the purpose (job work, stock transfer, approval or other) and list the goods with HSN, quantity and value.
- Fill in the tax columns only if the goods are moving for supply to the consignee.
- Print three copies, sign them, and generate an e-way bill if the value is above the limit.
Frequently asked questions
When is a delivery challan used under GST?
What should a delivery challan format under GST include?
Is an e-way bill needed with a delivery challan?
How many copies of a delivery challan are needed?
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