Delivery challan

No pre-defined format as such, but must contain the following details:

The consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-

(i) date and number of the delivery challan;

(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;

(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;

(iv) Harmonised System of Nomenclature code and descripttion of goods;

(v) quantity (provisional, where the exact quantity being supplied is not known);

(vi) taxable value;

(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;

(viii) place of supply, in case of inter-State movement; and

(ix) signature.

The following information must be mentioned in all delivery challan formats:

Date and number of the delivery challan.

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.

Descripttion of goods.

Quantity of goods supplied (provisional, where the exact quantity being supplied is not known).

Taxable value of supply.

GST tax rate 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.

Kindly refer Rule 55 Of CGST Act , prescribes the Field to be therein Delivery Challan