Delivery Challan, Entry cum Gate Pass

Delivery Challan

A delivery challan is a document that contains details of the products in that particular shipment. It is issued at the time of delivery of goods that may or may not result in a sale.

The delivery challan is issued in the following cases:

• Where goods are transported on a sale or return basis.
• Where goods are transported for job work.

Businesses using delivery challans

• Businesses that are involved in trading and manufacturing (especially the FMCG industry as a whole).
• Businesses that have multiple warehouses where the transportation of goods between warehouses is a regular occurrence (textile, clothing and apparel industries).
• Businesses that supply goods (furniture/home furnishings industry).
• Businesses that are wholesalers (electronics and electrical goods).

Contents of a delivery challan

• Name, address and GSTIN of the consignor
• Name, address and GSTIN of the consignee
• HSN code
• Description of the goods being delivered
• Quantity and rate of the goods along with the amount in figures and words
• Signature of the supplier/authorised person
• Date of the challan
• Serial number of the challan
• Place of supply
• Amount of tax, where it is applicable

Rule 55 (2) of the CGST Rules, delivery challans must be issued in three copies as follows:

• For the buyer to be marked as “Original”
• For the transporter to be marked as “Duplicate”
• For the seller to be marked as “Triplicate”

Entry cum Gate Pass