A delivery challan (also called a delivery note or dispatch slip) is a document that accompanies goods when they are moved or delivered, recording what is being sent, how much, and to whom — without necessarily transferring ownership or charging the recipient. Under GST, it is the correct document (instead of a tax invoice) for movements where there is no immediate supply or where a tax invoice cannot be issued at the time of removal: goods sent for job work, stock transfers between branches or warehouses, goods sent on approval or sale-or-return, supply of liquid gas where the quantity is unknown at the time of removal, transport of goods for reasons other than by way of supply, and the other cases listed in Rule 55 of the CGST Rules, 2017. A proper challan must be serially numbered, dated, and carry consignor and consignee details, a clear description and quantity of goods, and — where applicable — the HSN code, taxable value and tax amounts; it is also a base document for generating an e-way bill when the consignment value crosses the threshold. This guide explains exactly what a correct delivery challan contains and how to make one. With KukBook you can create, print and share delivery challans free, and for your GST documents also generate GSTR-1/3B returns, e-invoices and e-way bills.
A tax invoice records a supply — it charges the recipient, shows the GST, and is the document on which input tax credit is claimed. A delivery challan accompanies the physical movement of goods where a tax invoice cannot be issued at the time of removal — for example job work, branch/stock transfers, or goods sent on approval. Rule 55 of the CGST Rules lists the situations in which a challan is issued instead of an invoice.
Yes, for the specific movements covered by Rule 55 — for example goods sent for job work, supply of liquid gas where the quantity is unknown at removal, transport of goods for reasons other than by way of supply, and other notified cases — a delivery challan is the required document instead of a tax invoice. For a normal taxable supply you must issue a tax invoice, not a challan.
An e-way bill is generally required when the value of the consignment being moved exceeds Rs. 50,000 (intra-state thresholds and exemptions vary by state), whether the document is an invoice or a delivery challan. The challan details — GSTIN, HSN, quantity, value and vehicle number — feed directly into the e-way bill. KukBook can generate the e-way bill from your documents.
Yes. KukBook lets you create, print and share delivery challans free, with auto-numbering and the required fields. For your GST documents you can also generate GSTR-1/3B returns, e-invoices and e-way bills from the same data, so your challans, invoices and returns stay consistent.
Create, print and share your delivery challan free with KukBook — and generate GSTR-1/3B, e-invoices and e-way bills from the same data.