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Delivery challan format (rule 55)

For goods that move without a tax invoice, such as job work or goods on approval.

11 fields
8 always needed
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In short

A delivery challan goes with goods that move without a tax invoice. Rule 55 of the CGST Rules allows it for job work, for goods moved for reasons other than supply, when the quantity is not known at removal (such as liquid gas), and for other notified cases. It must show the challan number and date, both parties' names, addresses and GSTINs, HSN, description, quantity, taxable value, tax where the move is a supply, and the place of supply for inter-state moves, in three copies.

11 fields, 8 always needed

What it must show.

Each field, with the rule it comes from.

AlwaysWhen it applies

Number	Field	Needed	Rule
01	Challan number and date	Always	Rule 55(1)(a): a consecutive number of up to 16 characters, unique for the financial year.
02	Consigner's name, address and GSTIN	Always	Rule 55(1)(b).
03	Consignee's name, address and GSTIN or UIN	Always	Rule 55(1)(c), if the consignee is registered.
04	HSN and description	Always	Rule 55(1)(d).
05	Quantity	Always	Rule 55(1)(e); provisional where the exact quantity is not known at removal.
06	Taxable value	Always	Rule 55(1)(f).
07	Tax rate and amount	When it applies	Rule 55(1)(g) and (h): where the transport is to a consignee as a supply, CGST + SGST/UTGST or IGST.
08	Place of supply	When it applies	Rule 55(1)(i): for inter-state movement.
09	Signature	Always	Rule 55(1)(j).
10	Copies	Always	Rule 55(2): original for consignee, duplicate for transporter, triplicate for consigner.
11	E-way bill number	When it applies	Rule 138 still applies: an e-way bill above ₹50,000, and for inter-state job work whatever the value.

Questions

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01When can I use a delivery challan instead of a tax invoice?

When goods move without a sale, for example to a job worker, on approval, for exhibition or repair, or between your own godowns under one GSTIN, and when the quantity is not known at removal. A sale needs a tax invoice.

02Do I still need an e-way bill with a delivery challan?

Yes, if the value is above ₹50,000. For goods sent to a job worker in another state, an e-way bill is needed whatever the value.

03How long can goods stay with a job worker?

Inputs must come back within one year and capital goods within three years (moulds, dies, jigs and tools are exempt from this limit). Otherwise the principal is treated as having supplied them on the day they were sent.

04Does MyRecords print delivery challans?

Yes. Goods sent to a job worker print as a delivery challan laid out under rule 55, from the stock movement made against the subcontracting order, and the Job-work registers list what was sent and received (ITC-04). Moves between your own premises and to job workers get their e-way bill as a challan.

In MyRecords

Challans printed from the stock move.

Goods sent to a job worker print a rule 55 delivery challan from the stock movement, against its subcontracting order. Moves between your own premises and to job workers get their e-way bill as a challan.

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