Delivery Challan

A document accompanying goods in transit where a tax invoice isn't issued at dispatch — e.g. job work or stock transfer.

A delivery challan is issued when goods are moved but a tax invoice is not raised at that moment — for example goods sent for job work, on approval, for stock transfer between branches, or where the quantity isn't yet known.

It lists the goods, quantities and parties, and travels with the consignment (often alongside an e-way bill). A tax invoice is raised later when the supply is finalized.

• Used when goods move without an immediate tax invoice.
• Common for job work, stock transfer and goods on approval.
• Often paired with an e-way bill for transport.