Delivery Challan Generator.

Rule 55 of the CGST Rules allows goods to be transported on a delivery challan, without a tax invoice, in specific situations: supply of liquid gas where the quantity is not known at removal, goods sent for job work, goods sent on approval or sale-or-return basis, transport of goods for reasons other than supply, such as exhibitions, repairs, demonstrations or transfer between premises of the same registered person, and goods transported in semi-knocked-down or completely-knocked-down condition or in multiple lots. Artworks sent to galleries and goods sent by line-sale vehicles are also covered. In every case the common thread is that no supply has taken place when the goods move, so a tax invoice cannot be raised yet. When goods leave on a sale, a tax invoice is mandatory and a challan is not a substitute.

Rule 55(1) lists the contents: date and number of the challan; name, address and GSTIN of the consignor if registered; name, address and GSTIN or unique ID of the consignee if registered; HSN code and description of goods; quantity, provisional where the exact quantity is not known; taxable value; tax rate and tax amount, CGST, SGST, IGST, UTGST or cess, where the transportation is for supply to the consignee; place of supply in the case of inter-state movement; and the signature. Rule 55(2) requires it in triplicate, marked original for consignee, duplicate for transporter and triplicate for consigner. The generator covers each item and prints the three copies with those labels.

Yes, when the value of the consignment exceeds Rs 50,000, an e-way bill must be generated on the e-way bill portal before the movement begins, using the challan as the document type. Two cases need an e-way bill regardless of value: goods sent for job work from one state to another, and handicraft goods moved inter-state by a person exempt from registration. Some states have raised the intra-state threshold or exempted certain goods, so check your state rules. The e-way bill number should be written on the challan, and the generator has a field for it. The challan footer flags the Rs 50,000 line automatically from the goods value you enter.

Under Section 143 a registered principal may send inputs or capital goods to a job worker without paying tax, on a delivery challan, and may receive them back or supply them directly from the job worker premises. Inputs must be received back or supplied within one year of being sent, and capital goods within three years; if not, the goods are deemed to have been supplied by the principal to the job worker on the date of the original challan, with tax and interest due. The challan must be reported in Form ITC-04, filed half-yearly by principals with turnover above Rs 5 crore and yearly by others. Goods returned by the job worker travel on the job worker own challan or on the original challan endorsed with the details.

Only where the transportation is for a supply to the consignee, for example goods delivered in lots against a single invoice, or liquid gas where the invoice follows delivery. In those cases Rule 55 asks for the tax rate and amount on the challan, and the generator shows CGST and SGST or IGST when you choose the matching option. For job work, branch transfer under the same GSTIN, exhibitions, repairs and approval basis, no supply is taking place, so no tax is shown; the challan carries only the taxable value, which is needed for the e-way bill threshold and for the records. Leaving the tax column off in those cases is correct and avoids giving the impression that tax has been charged.

Yes, if both locations are covered by the same GSTIN, which means they are in the same state and both are declared as additional places of business. Moving stock between them is not a supply, so a delivery challan with the reason transfer to another branch or godown is the correct document, along with an e-way bill above Rs 50,000. If the branches are in different states they hold different GSTINs and are treated as distinct persons under Schedule I of the CGST Act; a transfer between them is a supply even without payment, and must go on a tax invoice with IGST, which the receiving branch claims as input credit.

Goods sent on approval or sale-or-return basis travel on a delivery challan and are not taxed when they leave. Under Section 31(7) the tax invoice must be issued when the recipient accepts the goods or six months from the date of removal, whichever is earlier, so if the customer keeps the goods beyond six months without a decision, a tax invoice must be raised anyway and tax paid. Keep the challan with the customer acknowledgement, and when the goods are accepted issue the invoice with a reference to the challan number. If they are returned within the period, the signed challan and a goods-receipt note close the loop with no tax consequence.

No. Everything is rendered in your browser and nothing is saved or sent to a server; close the tab and the details are gone unless you have printed or saved the PDF. Save the PDF with the challan number in the file name and keep the signed original from the consignee as proof of delivery. For job work, maintain a register of challans sent and returned with dates and quantities, which is what you will need to fill Form ITC-04 and to answer a departmental query about goods that have not come back within a year.