Delivery Challan Format in Excel

Last updated: 27 June 2026

A delivery challan is a transport document used to move goods when a tax invoice cannot yet be issued. It creates no tax liability and carries no ITC entitlement for the recipient. Under Rule 55 of the CGST Rules, 2017, every delivery challan must cover specific mandatory fields — all of which the free Excel format in this article includes.

Key takeaways

• A delivery challan is governed by Rule 55, CGST Rules, 2017 — it is not optional documentation.
• It is used when goods move without a tax invoice: liquid gas, job work, goods on approval, principal-to-agent transfers, and similar scenarios.
• The recipient cannot claim Input Tax Credit (ITC) on a delivery challan — only a tax invoice triggers ITC.
• Three copies are mandatory: Original for the consignee, Duplicate for the transporter, Triplicate for the consignor.
• Number your delivery challans in a separate series from invoices (e.g., DC/2026-27/001).
• If the consignment value exceeds ₹50,000 for inter-state movement, an e-way bill is also required — and the challan number goes into Part A of the e-way bill.
• The Excel template in this article generates all three labelled copies on one A4 sheet — Original, Duplicate, and Triplicate.

What is a delivery challan and when must you use one?

A delivery challan is a document that accompanies goods during transit when a formal tax invoice has not yet been — or cannot yet be — raised. It records what is being moved, from whom, to whom, and under what valuation, without triggering a tax event.

Rule 55 of the CGST Rules specifies five situations where a delivery challan is the correct document:

Fact box. A delivery challan does not substitute for a tax invoice — it merely permits the goods to move legally. When the supply is eventually confirmed, you raise the tax invoice, and only at that point does GST liability and ITC entitlement arise for both parties.

What fields are mandatory on a delivery challan?

The CGST Rules prescribe a minimum set of fields. Missing any of these can expose you to scrutiny during a transit check or GST audit.

Mandatory fields checklist

1. Date and number — from a dedicated challan series (e.g., DC/2026-27/001), not your invoice series
2. Consignor details — name, address, GSTIN
3. Consignee details — name, address, GSTIN (or UIN where applicable)
4. HSN code — for each line item
5. Description, quantity, and unit of measure — for each line item
6. Value of goods — taxable value per line
7. Tax rate and tax amount — if the challan is for a taxable supply (e.g., job work attracting GST)
8. Place of supply — state and state code
9. Signature of consignor or authorised representative

Fact box. Delivery challan numbering must follow a sequential series within a financial year. You can use alphanumeric series (DC/2026-27/001 through DC/2026-27/999) but the series must not overlap with your tax invoice or bill of supply series. Maintain a separate counter for each document type.

How does the three-copy rule work in practice?

The rules require exactly three physical copies of every delivery challan:

• Original (for consignee): Handed over when goods are received at destination. The consignee retains this as proof of receipt.
• Duplicate (for transporter): Travels with the vehicle throughout the journey. A transit check officer may ask for this copy.
• Triplicate (for consignor): Retained by the sender as their own record of dispatch.

A well-designed Excel template prints all three copies — each clearly labelled — on a single A4 sheet, saving paper and reducing the chance of copy-mixing.

How do delivery challans connect to e-way bills?

When the consignment value exceeds ₹50,000 and the movement is inter-state, you must generate an e-way bill in addition to the delivery challan. The relationship works like this:

1. Raise the delivery challan and note the challan number.
2. Log in to the e-way bill portal and fill Part A — enter the delivery challan number as the document reference (document type: "Delivery Challan").
3. The transporter completes Part B with vehicle details.
4. The e-way bill number is then written on the duplicate copy of the challan.

For intra-state movement, the threshold varies by state — many states follow the ₹50,000 limit, but check your state's notification before dispatch.

E-way bill validity after generation is one day per 200 km for standard cargo under normal circumstances. Plan your logistics accordingly.

How does the job-work scenario work end to end?

Job work is one of the most common reasons businesses raise delivery challans. The flow under GST is:

1. Principal sends raw material to the job worker under a delivery challan (no GST invoice at this stage, as ownership has not transferred).
2. Job worker processes goods and returns them — also under a delivery challan from the job worker's side.
3. Tax invoice is raised only when the finished goods are sold to the end customer.

If the goods are not returned within one year (inputs) or three years (capital goods), the original dispatch is deemed a supply and the principal must issue a tax invoice with retrospective effect and pay GST. Track open challans against these return-window deadlines in your Excel register.

What does the Excel format look like?

A well-structured delivery challan in Excel has four sections:

Keep the delivery challan template visually distinct from your invoice template — use a different header colour or a watermark reading "DELIVERY CHALLAN" — so the two documents are never confused in transit.

How Ankeshan helps

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Frequently asked questions

Can the consignee claim ITC on a delivery challan? No. ITC can only be claimed against a tax invoice. A delivery challan establishes movement of goods but does not trigger tax liability. The ITC clock starts only when a proper tax invoice is issued and the corresponding GST is paid by the supplier.

Is a delivery challan the same as a goods receipt note? No. A delivery challan is issued by the consignor and travels with the goods. A goods receipt note (GRN) is an internal document raised by the consignee on receipt to acknowledge and inspect the goods. They serve different purposes and are not interchangeable.

Can I raise a tax invoice and a delivery challan for the same supply? Generally no — the delivery challan is used precisely when a tax invoice cannot be issued at the time of removal. If the quantity or value is already known and the supply is confirmed, raise a tax invoice instead. One exception: if goods are sent partly on delivery challan (quantity uncertain) and the balance is invoiced when weighed at destination, both documents can coexist for the same consignment.

Does a delivery challan expire? The CGST Rules do not prescribe an expiry date for the challan document itself. However, if you are linking the challan to an e-way bill, note that e-way bills cannot be generated against a document that is more than 180 days old. For job-work, the one-year and three-year return windows impose their own deadlines.

What series should I use for delivery challan numbers? Maintain a separate numeric or alphanumeric series for delivery challans, reset at the start of each financial year. A common format is DC/YYYY-YY/NNN (e.g., DC/2026-27/001). Do not use the same series as your tax invoices or bills of supply — mixing series is a compliance red flag.

Do I need a delivery challan for goods moved between my own branches? Yes, if the branches have separate GSTINs (i.e., registered in different states or voluntarily registered separately in the same state). Inter-GSTIN stock transfer is treated as a supply and requires either a tax invoice or — where valuation is uncertain — a delivery challan followed by a tax invoice. Intra-GSTIN movement within the same state does not require a GST document but good practice suggests an internal transfer note.

Sources

• CGST Rules, 2017 — Rule 55 (Delivery Challan): cbic-gst.gov.in
• E-way bill rules and portal: ewaybillgst.gov.in
• GST Council notifications on rate rationalisation (22 September 2025): gstcouncil.gov.in
• Job work provisions: Section 2(68) and Section 143, CGST Act, 2017

Disclaimer: General information, not professional advice. Verify on the official portal for your case. Reviewed by a Chartered Accountant; last updated 27 June 2026.

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