Gst Delivery Challan Format

During a transaction of goods and services, the recipient processes the payment immediately. However, in some cases, the payment may take a bit longer. In those circumstances, the supplier provides a delivery challan indicating the value of goods and services. In this article, we look at the procedure for issuing delivery challan and the format of the challan in detail.

When Delivery Challan is Issued?

GST tax invoice is issued usually when the supply of goods or services is made or when payment has been made by the recipient. For services, the tax invoice must normally be issued within 30 days of delivery of service mandatorily. In some cases, instead of a tax invoice, a delivery challan is issued for transportation of goods. The following are instances when delivery challan can be issued for the transportation of goods without an invoice:

Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known.
Transportation of goods for job work.
Transportation of goods for reasons other than by way of supply.
Other supplies as notified by the Board.

After transporting all the goods using a delivery challan to the recipient, the supplier should issue a tax invoice on the of goods.

Also read: GST Bill of Supply Format & Guide

Delivery Challan Format

Delivery challans must be serially numbered not exceeding sixteen characters, in one or multiple series. The format of the delivery challan should contain the following information:

Date and number.
Name, address and GSTIN of the consigner, if registered.
Name, address and GSTIN or Unique Identity Number of the consignee, if registered. If unregistered, name, address and place of supply.
HSN code for the goods.
Description of goods.
Quantity of goods supplied (provisional, if unable to determine the supply of the exact quantity).
Taxable value of supply.
1 and tax amount broken down as CGST, SGST, IGST and GST Cess - where the transportation is for supply to the consignee.
Place of supply, in case of inter-state movement of goods.
Signature.

In case of a supply of goods with a taxable value of more than Rs.50,000, a

GST E-way bill must be issued by the supplier.

Procedure for Issuing the Challan

The concerned individual shall prepare the challans in triplicate. The original copy shall indicate as

Original For Consignee. The duplicate should specify as Duplicate For Transporter. The triplicate should indicate as Triplicate For Consignor.

Transfer of Goods in Multiple Shipments

If the concerned individual transports the goods in a semi-knocked down or completely knocked down condition, the individual should issue a complete invoice before dispatch of the first consignment. After the first shipment, the supplier must issue a delivery challan for each of the subsequent consignments, giving reference to the invoice. Thus each consignment should be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice. The last consignment sent to the recipient should include the original copy of the invoice.

Know more about GST tax invoice or bill of supply.

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Frequently Asked Questions

Common questions about GST Delivery Challan Format for Goods and Services.

A delivery challan is a document issued by the supplier during the transportation of goods, instead of a tax invoice. It is used in cases where the exact quantity of goods or the taxable value is unknown at the time of removal from the supplier's premises.

A delivery challan can be issued for the transportation of goods in the following instances: supply of liquid gas where the quantity is unknown at the time of removal, transportation of goods for job work, transportation of goods for reasons other than supply, and other supplies as notified by the relevant authorities.

A delivery challan should contain details such as the date and serial number, names and GST Identification Numbers (GSTINs) of the consigner and consignee, HSN code and description of goods, provisional quantity and taxable value of supply, GST rates and amounts, place of supply in case of inter-state movement, and signatures.

Yes, the delivery challan must be serially numbered and should not exceed sixteen characters. The format should include the necessary details mentioned in the previous question, as specified by the GST authorities.

If the taxable value of the goods being transported exceeds Rs.50,000, the supplier must issue a GST E-way bill in addition to the delivery challan.

The delivery challan should be prepared in triplicate, with one copy each for the consignee, transporter, and consignor, clearly marked as "Original For Consignee," "Duplicate For Transporter," and "Triplicate For Consignor," respectively.

If the goods are transported in a semi-knocked down or completely knocked down condition, the supplier should issue a complete invoice before dispatching the first consignment. For subsequent consignments, a delivery challan should be issued for each one, referencing the original invoice. The last consignment should include the original copy of the invoice.

Yes, after transporting all the goods using a delivery challan, the supplier should issue a tax invoice based on the actual quantity and value of goods supplied to the recipient.

The article does not specify the validity period of a delivery challan. However, it is generally advisable to issue a tax invoice promptly after the goods have been transported and the final quantity and value are known.

No, the article specifically mentions that a delivery challan is issued for the transportation of goods. For services, a tax invoice must be issued within 30 days of the delivery of service, as per the GST regulations.