I Have Company Who Purchase Goods On Gst But At The Time Of Selling 75% Of Those Goods Sold With Gst

                       25 % Goods you Can not sold on delivery challan and never sell with only on delivery challan , If you are making taxable as well as exempt supply then you have to issue invoice .
                      25 % sold goods is your Direct income so , same will be on the Credit side of profit and loss account so entry will be.

Trade Debtors A/c Dr
To Sales A/c Cr
( Goods sold during the period)

Show Sales A/c under Direct income P& L Account
Trade Debtors under under Current Assets Balance sheet.

Always Issue Invoice . Delivery challan is used only when you are sending goods for Job work.

Discuss  with  your  company  CA  or  take  help of  CA  nearby  you  regarding  Invoice . 

Delivery challan is about recording a transaction. Balance sheet has nothing to do with it. You have to report inventory using the principle lower of cost or nrv.