Free template
Delivery challan format: a free GST challan in Word and Excel
A delivery challan is the document that travels with goods when they move without being sold, or before the invoice is ready: sent to a job worker, out for repair, or on approval. Under GST it carries a serial number of up to 16 characters, the date, the consignor and consignee with GSTIN where registered, the HSN code and description, the quantity, the taxable value and a signature — plus the tax rate and amount when the movement is a supply, and the place of supply when the goods cross a state line.
Download the delivery challan format
Free, no sign-up, no email. Opens in Excel, Google Sheets and LibreOffice Calc; the spreadsheet in Word, Google Docs and LibreOffice.
The Excel file does the arithmetic: type a quantity and rate and the value and the total follow. The Word file is laid out to print on A4. Both hold the same sample, so use whichever you will keep up to date.
A filled-in sample
A Pune tools maker sending 670 pieces to a powder-coating job worker in Pimpri-Chinchwad. Both are registered and both are in Maharashtra. The goods are worth ₹45,500, declared on the challan. Nothing is being sold, so there are no tax columns.
DELIVERY CHALLAN
ORIGINAL FOR CONSIGNEE · duplicate for transporter · triplicate for consignor
Deccan Precision Tools
Gat 214, Sample Industrial Area, Bhosari
Pune, Maharashtra 411026
GSTIN: 27MNPDQ4096R1Z3
Consignee (job worker)
Shree Surface Finishers
Shed 6, Sample Lane, MIDC Chinchwad
Pimpri-Chinchwad, Maharashtra 411019
GSTIN: 27TUVDX1357Y1Z1
Movement details
Reason: job work, powder coating
Vehicle: MH 12 XX 4821 (own vehicle)
Mode: road
Return expected by 14-11-2026
| # | Description | HSN/SAC | Qty | Rate | Value ₹ |
|---|---|---|---|---|---|
| 1 | M.S. angle brackets 50x50x5 mm, machined, for powder coating | 7326 | 400 Nos | 62.00 | 24,800.00 |
| 2 | Aluminium cover plates 200x150 mm, deburred | 7616 | 250 Nos | 58.00 | 14,500.00 |
| 3 | Steel mounting frames 600x400 mm, welded | 7308 | 20 Nos | 310.00 | 6,200.00 |
| Total | 45,500.00 | ||||
Round off₹0.00
Total value of goods₹45,500.00
In words: Indian Rupees Forty Five Thousand Five Hundred Only
What is missing is the point. There is no GST because job work is not a supply, no payment details because no money changes hands, and no buyer, because there is a consignee. If the goods were being sold, the right document is the GST invoice format.
What each field is for
| Field | What to write | Needed |
|---|---|---|
| Challan number | A running series of up to 16 characters, e.g. DC/26-27/0318. The rule allows one series or several, so keep a separate series if you run more than one unit. | Always |
| Date | The day the goods leave. It is also the date any e-way bill refers to. | Always |
| Consignor: name, address, GSTIN | Yours. The GSTIN only if you are registered. | Always |
| Consignee: name, address, GSTIN | The job worker or receiver. Add their GSTIN or UIN if they have one. | Always |
| HSN code and description | What the goods are, in words someone can check against the load on the vehicle. | Always |
| Quantity | As counted at dispatch. Where the exact quantity is not known the rules allow a provisional figure. | Always |
| Taxable value | The value of the goods. For job work this is a declared value, not a price you are charging. | Always |
| Tax rate and amount | Only when the movement is a supply to the consignee. Not for plain job work. | Only if a supply |
| Place of supply | Only when the goods move to another state. | If inter-state |
| Reason and vehicle | Not a listed field, but "job work, powder coating" and the vehicle number are the first things anyone checking the load looks for. | Advised |
| Signature | Of the consignor or an authorised signatory. | Always |
When a challan can replace an invoice
Rule 55 of the CGST Rules lets goods travel on a delivery challan instead of an invoice in a short list of cases:
- Job work: raw material or parts sent out to be processed, and the finished goods coming back.
- Movements that are not a supply: goods out for repair, to an exhibition, or between locations under the same registration.
- Liquid gas where the quantity is not known when the goods leave.
- Other cases the government notifies.
Two situations people get wrong. Goods sent on approval for sale or return can travel on a challan, but the invoice must follow before the supply happens or within six months of the goods leaving, whichever is earlier. And moving goods between branches that hold different GSTINs is a supply even though no customer is involved, so it needs an invoice, not a challan. If your case is not obviously on the list, ask your CA before you rely on a challan.
A challan is never a substitute for an invoice on an actual sale. A sale needs a tax invoice, and the buyer cannot claim input credit on a challan because it carries no tax.
Three copies, three markings
For goods, the challan is made in triplicate and each copy is marked:
- ORIGINAL FOR CONSIGNEE: stays with the party receiving the goods.
- DUPLICATE FOR TRANSPORTER: travels with the vehicle.
- TRIPLICATE FOR CONSIGNOR: yours, filed in the challan book.
The sample prints the three markings in the header so you can tick or strike the right one on each copy. A carbon-copy challan book printed with the same fields does the job.
Does the challan replace the e-way bill?
No. They are two documents. The challan describes the movement; the e-way bill is generated on the GST portal and can name the challan as the document it is travelling with. As a rule an e-way bill is needed when the consignment value is above ₹50,000, and for job work sent to another state it is needed whatever the value.
Two caveats worth checking before a big dispatch: sources differ on whether the GST is counted towards the ₹50,000, and states have their own rules for movement inside the state. The sample here is under the limit on purpose; yours may not be.
Job work: getting the goods back
Sending goods out on a challan creates an obligation to see them return. In general, inputs and semi-finished goods should come back within one year, and capital goods within three. If they do not, the movement is treated as if you had supplied the goods on the day they left, and tax becomes payable.
Keep a simple register with one row per challan: number, date, job worker, goods, quantity sent, quantity returned and balance. When the goods come back, note the return challan number against the original. A register like this is the first thing a job-work query asks for, and it takes a minute a day.
Using the files
- Both open in Microsoft Office, Google Docs and Sheets, LibreOffice, and Office or WPS on a phone.
- In Excel, the blue cells are sample data. Type over them. Rows without a quantity stay blank.
- Print three copies and mark each one. Or print once and have a challan book made in triplicate at a local press.
- Save as PDF if you are emailing it to the job worker ahead of the goods.
Rather do it on your phone? EstimateBill is built for the documents that come with a sale — quotes, estimates and invoices — on your phone, offline, with no account. It does not make delivery challans, so use the file on this page for the movement itself, and EstimateBill for the invoice that follows.
Get EstimateBill, free · Or use the browser invoice generator
Questions people ask
What is a delivery challan?
A delivery challan is the document that goes with goods when they move without being sold, or before the invoice is ready, for example to a job worker, for repair or on approval. Under GST it is governed by Rule 55 of the CGST Rules.
Is a delivery challan a tax invoice?
No. A challan is not a tax invoice, carries no tax for a non-supply movement, and gives the receiver no input tax credit. When the goods are actually sold, a tax invoice is still needed.
Is a delivery challan mandatory under GST?
Only in the cases Rule 55 covers, where goods move without an invoice: job work, movements that are not a supply, liquid gas where the quantity is not known, and other notified cases. If you issue a tax invoice when the goods leave, you do not also need a challan.
Do I need an e-way bill with a delivery challan?
Often, yes. An e-way bill is generally needed when the consignment value exceeds ₹50,000, and for job work sent to another state whatever the value. The challan and the e-way bill are separate documents, and the e-way bill can refer to the challan.
How many copies of a delivery challan are required?
Three for goods: ORIGINAL FOR CONSIGNEE, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR CONSIGNOR.
Can I write a delivery challan by hand?
Yes, as long as it carries the required fields: a serial number of up to 16 characters, date, consignor, consignee, HSN and description, quantity, taxable value and a signature. Print the Word file or use a carbon challan book.
Can I turn a delivery challan into an invoice later?
For goods sent on approval, yes: you issue the invoice when the sale is confirmed, quoting the challan number, and it must be issued within six months of the goods leaving at the latest. For job work there is no invoice, because there is no sale.