Free Delivery Challan Format in Excel (GST) Download (2026)
A delivery challan is a document issued under Rule 55 of the CGST Rules to move goods without raising a tax invoice at the time of dispatch. You use it when the movement is not a sale yet, for example goods sent for job work, a branch or stock transfer, goods sent on approval, or when the exact quantity is not known at dispatch. This free template gives you a GST-ready delivery challan format in Excel, plus a challan register to log and track every challan you issue. It works for manufacturers, job workers and distributors. Download it below.
What is inside the template
The download has two tabs. Tab 1 is the delivery challan itself, laid out to the fields Rule 55 requires: consigner and consignee details with GSTIN, a challan number and date, the purpose of movement, an item table with HSN, quantity, rate and auto-calculated taxable value, and separate CGST, SGST and IGST lines for the cases where the movement is a supply. Tab 2 is a challan register so you can track challan number, date, consignee, purpose, value, vehicle, e-way bill number and whether the goods came back.
What a GST delivery challan must include
Rule 55(1) of the CGST Rules sets the fields a delivery challan should carry:
- Date and number of the delivery challan.
- Consigner details: name, address and GSTIN (if registered).
- Consignee details: name, address and GSTIN or UIN (if registered).
- HSN code and description of the goods.
- Quantity (provisional, where the exact quantity is not known at dispatch).
- Taxable value of the goods.
- Tax rate and tax amount (CGST, SGST/UTGST, IGST, cess) where the movement is for a supply to the consignee.
- Place of supply in the case of inter-state movement.
- Signature of the consigner or an authorised person.
The challan is issued in triplicate: the Original is marked for the consignee, the Duplicate for the transporter, and the Triplicate for the consigner.
When you use a delivery challan instead of a tax invoice
Issue a delivery challan when goods move but the transaction is not (yet) a taxable supply, or when an invoice cannot be raised at dispatch. Common cases:
- Job work: sending raw material or semi-finished goods to a job worker and receiving them back. No GST is charged on the challan because sending goods for job work is not a supply.
- Branch or stock transfer of goods between your own locations.
- Goods sent on approval (sale or return), where the sale is confirmed later.
- Quantity not known at dispatch, such as liquid gas supplied from a tanker.
- Exhibitions, demos or repairs, where goods move for a reason other than sale.
Delivery challan vs tax invoice vs e-way bill
These three are often confused, so it helps to keep them separate:
- A tax invoice is raised when a taxable supply (a sale) happens. It carries GST that the buyer can claim as input tax credit.
- A delivery challan accompanies goods that move without a sale at that moment. It is not a tax invoice, and no input tax credit is claimed on it.
- An e-way bill is a transport document generated on the GST portal for the movement of goods above the notified value (commonly Rs 50,000, though state thresholds can differ). The value and details on your delivery challan feed the e-way bill.
Delivery challan format in Excel, PDF and Word
The download is an editable Excel file, which is the easiest format because the taxable value and totals calculate for you. To share a challan as a PDF, open the file and use File > Export (or Save As) > PDF. If you prefer Word, copy the challan layout into a Word document. Whichever format you use, keep the same Rule 55 fields so the challan stands up to a check at the gate or in transit.
How to use this delivery challan template
- Open in Excel, Google Sheets or LibreOffice. The formulas work in all three.
- Fill in the consigner and consignee. Add your business name, address and GSTIN, and the consignee details.
- Set the challan number, date and purpose. State clearly why the goods are moving (job work, branch transfer, approval).
- Enter the line items. Add each item with its HSN, quantity, unit and rate. The taxable value calculates automatically.
- Add tax only if the movement is a supply. For job work and branch transfers, leave CGST, SGST and IGST blank.
- Generate the e-way bill if the consignment value crosses the threshold, using the challan details.
- Log it in the register (Tab 2) so you can track which challans are open and whether the goods have returned.
Keep a delivery challan register
Issuing challans without tracking them is how goods sent for job work quietly go missing from your books. Tab 2 of the template is a running register: every challan number, its date, the consignee, the purpose, the taxable value, the vehicle, the e-way bill number, and a returned flag. For job work in particular, the register is what tells you which material is still out with a job worker and needs to come back within the timelines GST allows.
Raising the same challan by hand every day?
A custom ERP or inventory system fills the consigner, GSTIN, HSN and value from your master data, generates the challan and its e-way bill details, and keeps the register for you. Fuzen builds that software for Indian manufacturers and distributors, so a challan is one click, not a fresh spreadsheet.
When you outgrow Excel challans
A spreadsheet challan is fine when you issue a few a week. It starts to hurt when volume grows:
- Challans and stock drift apart. The spreadsheet does not reduce your inventory when goods leave, so your stock on paper and stock in reality diverge.
- Open job-work challans get lost. Without a live register, material sent out for job work is easy to forget until it is a compliance problem.
- Re-keying into e-way bills and invoices. The same details are typed again for the e-way bill and again for the final tax invoice.
Software closes those gaps. A small business ERP can generate GST delivery challans from your item and party masters, hold the register automatically, and reduce inventory as goods move. If your movement is mostly dispatch to dealers and customers, a distribution management system handles challans, e-way bills and stock together, and a dedicated inventory management system keeps stock accurate as challans go out and come back.
Related templates
These pair with the delivery challan in the same materials workflow:
- Purchase Order template: authorise what you buy, with a India GST variant.
- Bill of Materials (BOM) template: the parts list your job-work and production challans draw from.
- RFQ template: request and compare vendor quotes before you raise the PO.
Frequently asked questions
What is a delivery challan?
A delivery challan is a document issued under Rule 55 of the CGST Rules to accompany goods that move without a tax invoice at the time of dispatch, such as goods sent for job work, a branch or stock transfer, or goods sent on approval. It records the consigner, consignee, description, quantity and value of the goods, but it is not a tax invoice and no input tax credit is claimed on it.
What should a delivery challan include under GST?
Rule 55 requires: the challan date and number; the consigner name, address and GSTIN; the consignee name, address and GSTIN or UIN; the HSN code and description of the goods; the quantity (provisional where not exactly known); the taxable value; the tax rate and amount where the movement is a supply; the place of supply for inter-state movement; and a signature. The challan is issued in triplicate: original for the consignee, duplicate for the transporter, triplicate for the consigner.
When do you use a delivery challan instead of a tax invoice?
Use a delivery challan when goods move but there is no sale at that moment, or when an invoice cannot be raised at dispatch: job work, branch or stock transfers, goods on approval, liquid gas where the quantity is not yet known, and movement for exhibitions, demos or repairs. When the transaction becomes a taxable supply, you raise a tax invoice.
Is a delivery challan required for job work?
Yes. Goods sent to a job worker move on a delivery challan, not a tax invoice, because sending material for job work is not a supply, so no GST is charged on the challan. Track the challan in a register so you know which material is still out with the job worker and returns within the timelines GST allows.
Do you need an e-way bill with a delivery challan?
An e-way bill is required for the movement of goods above the notified value (commonly Rs 50,000, though state thresholds can differ), whether the goods move on an invoice or a delivery challan. The details on the delivery challan, including the value, are used to generate the e-way bill on the GST portal.
How do you make a delivery challan in Excel?
Download the free template above, fill in the consigner and consignee with GSTIN, set the challan number, date and purpose of movement, then enter the line items with HSN, quantity, unit and rate. The taxable value and totals calculate automatically. Add CGST, SGST or IGST only where the movement is a supply, and log the challan in the register tab.
What is the difference between a delivery challan and an invoice?
An invoice is raised for a sale and carries GST that the buyer can claim as input tax credit. A delivery challan accompanies goods that move without a sale (job work, transfers, approval) and does not carry claimable tax. The same consignment can move out on a challan and later be invoiced when the sale is confirmed.
