Delivery Challan Generator

About the Delivery Challan Generator

A delivery challan is the document that travels with goods when there is no sale yet — goods going to a job worker, out on approval, to an exhibition, for repair, between your own premises, or liquid gas whose quantity is known only at delivery. Rule 55 of the CGST Rules, 2017 lets the consigner use a challan instead of an invoice in these cases, and lists what it must show.

This generator prints all of it — serial number and date, consigner and consignee with GSTINs, HSN, description, quantity, taxable value, tax where the goods move for supply, place of supply for inter-State movement and signature — on the three copies rule 55(2) asks for: original for consignee, duplicate for transporter and triplicate for consigner. It also checks whether the movement needs an e-way bill, and gives the job-work return date or the invoice deadline for goods on approval. Everything stays in your browser.

Common uses

• Manufacturers sending inputs, moulds or machines to job workers, and job workers returning finished goods.
• Jewellers and traders carrying goods to customers on approval.
• Moving stock between a factory and a godown under the same GSTIN, or to a trade fair.
• Sending equipment out for repair or calibration, or gas cylinders before the exact quantity is known.

When goods can move on a delivery challan (rule 55)

Rule 55(1) of the CGST Rules, 2017 allows a delivery challan instead of an invoice for:

• supply of liquid gas where the quantity at removal is not known — the quantity is shown as provisional and the invoice follows delivery (rule 55(4))
• transportation for job work — inputs, semi-finished goods or capital goods sent to a job worker; rule 45 also requires a challan for these
• transportation for reasons other than supply — exhibitions, repair, testing, moving stock between places under the same registration
• other supplies notified by the Board

CBIC Circular 10/10/2017-GST adds that goods taken for supply on approval can move on a challan, within the State or to another State, with the invoice issued when the sale is made. For goods sent in batches or knocked down, rule 55(5) asks for the full invoice before the first lot and a challan referring to it with each lot.

A branch with its own GSTIN is a different matter: Schedule I, paragraph 2 of the CGST Act treats supplies between distinct persons as supplies even without consideration, so those transfers need a tax invoice — the tool warns you.

What the challan must show, and its three copies

Rule 55(1) lists: the date and number of the challan (a serial number of up to 16 characters, in one or more series); the consigner’s name, address and GSTIN if registered; the consignee’s name, address and GSTIN or UIN if registered; HSN code and description; quantity (provisional where not known); taxable value; tax rate and amount where the goods move for supply to the consignee; place of supply for inter-State movement; and a signature.

Rule 55(2) asks for the challan in triplicate, marked ORIGINAL FOR CONSIGNEE, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR CONSIGNER. The PDF has one page per copy. Rule texts checked on CBIC’s tax information portal.

Does it need an e-way bill?

Rule 55(3) brings challans under the e-way bill rule. Rule 138(1) needs an e-way bill when the consignment value is more than ₹50,000 — for supplies and for movements other than supply alike — and the value counts the tax shown on the challan (Explanation 2). Two provisos apply whatever the value: goods sent by a principal in one State to a job worker in another, and certain handicraft goods moved between States by exempt persons.

For movement within one State, the e-way bill portal’s FAQ (source) says to check the limit set by that State, and rule 138(14) exempts some goods and movements. The tool tells you which case applies; the e-way bill itself is generated on the portal.

Time limits: job work and goods on approval

Section 143(1)(a) of the CGST Act expects inputs to come back from the job worker within one year and capital goods within three years of being sent (moulds and dies, jigs and fixtures, and tools are excluded); otherwise they are treated as supplied to the job worker on the day they went out, and tax is due with interest (rule 45(4)). The Commissioner can extend these periods. Challans for goods sent to and received from job workers are reported in form ITC-04 (rule 45(3)).

For goods sent on approval for sale or return, section 31(7) asks for the invoice at the time of supply or six months from removal, whichever is earlier. The tool shows both dates on the challan and in its notes.

Limitations

• The tool lays out the challan; it does not decide whether a movement is a supply, which rate applies or whether an e-way bill exemption covers you. Check with the official rules or your accountant.
• It does not generate e-way bills or file ITC-04 — those are done on the GST portals.
• State limits for intra-State e-way bills are not built in; the tool reminds you to check your State’s rule.
• The downloadable PDF draws Latin-script text (with ₹). For names in other scripts, use Print / Save as PDF. The first PDF download needs a connection to fetch the PDF engine and fonts.

Privacy

Everything happens in your browser. The challan, the parties’ details, your logo and signature are not uploaded or stored by MySmartCoPilot; the draft stays in this browser’s local storage until you press Clear saved data on this device.