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Contents of Delivery Challan [Rule 55(1) of CGST Rules]

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Last Updated: 01-07-2017

Contents of Delivery Challan

Extract of Rule 55(1)

Delivery Challan shall be serially numbered not exceeding sixteen characters, in one or multiple series, containing the following details, namely:-

(i) date and number of the delivery challan;

(ii) name, address and GSTIN of the consigner, if registered;

(iii) name, address and GSTIN or UIN of the consignee, if registered;

(iv) HSN code and description of goods;

(v) quantity (provisional, where the exact quantity being supplied is not known);

(vi) taxable value;

(vii) tax rate and tax amount –central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;

(viii) place of supply, in case of inter-State movement; and

(ix) signature.