Delivery challan in gstr 1.

This discussion clarifies the reporting requirements for delivery challans in GSTR 1. Generally, the values and detailed information of delivery challans issued for job work or intra-state stock transfers do not need to be reported in GSTR 1. Only the document number is required in the document summary section. However, if taxable by-products arise from job work, GST may be levied via an invoice issued by the job worker.