Delivery Challan is a document issued when the goods are to be transported without an Invoice. The seller issues it at the time of removal of goods in following cases:
- Supply of liquid gas where the quantity at the time of removal is not known
- Transportation of goods for job work
- Transportation of goods for reasons other than by way of supply
- Goods notified by the GST Council
A Delivery Challan is prepared in triplicate:
- Original for Consignee
- Duplicate for Transporter
- Triplicate for Consignor
Read more - Can I make sales under GST without issuing an invoice?