GST Delivery Challan Format

GST (Goods & Service Tax) bill is leading to overhaul of all indirect taxation in india along with rules n regulations to move goods across india.

GST Delivery challan is used during the movement of goods whenever tax invoice can not be issued. They are two cases for the gst delivery challan instead of gst tax invoice:

  1. Movement of goods does not amount to supply of goods
  2. Tax invoice is not yet possible for the movement of goods. So a delivery challan is used and subsequently a tax invoice is raised.

Here are the details of GST delivery challan format.

GST Delivery Challan Format

Every GST delivery challan format need to have following entries:

  1. Date and number of the delivery challan
  2. Name, address and GSTIN of the consigner, if registered
  3. Name, address and GSTIN or UIN of the consignee, if registered
  4. HSN code and description of goods
  5. Quantity (it can be provisional if the exact quantity being supplied is not known)
  6. Taxable value
  7. Place of supply

GST delivery challan need to be issued in triplicate with copies marked as 1) Original for consignee, 2) duplicate for transporter, 3) Triplicate for consigner

Category: finance gst