How to Transport Goods without issue of Tax Invoice

Rule 55 of CGST Rules 2017

Transportation of goods without issue of invoice

  • For the pur­pos­es of 
    • sup­ply of liq­uid gas where the quan­ti­ty at the time of removal from the place of busi­ness of the sup­pli­er is not known,
    • trans­porta­tion of goods for job work,
    • trans­porta­tion of goods for rea­sons oth­er than by way of sup­ply, or
    • such oth­er sup­plies as may be noti­fied by the Board,

the con­sign­er may issue a deliv­ery chal­lan, seri­al­ly num­bered not exceed­ing six­teen char­ac­ters, in one or mul­ti­ple series, in lieu of invoice at the time of removal of goods for trans­porta­tion, con­tain­ing the fol­low­ing details:

  • date and num­ber of the deliv­ery challan,
  • name, address and GSTIN of the con­sign­er, if registered,
  • name, address and GSTIN or UIN of the con­signee, if registered,
  • HSN code and descrip­tion of goods,
  • quan­ti­ty (pro­vi­sion­al, where the exact quan­ti­ty being sup­plied is not known),
  • tax­able value,
  • 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,
  • place of sup­ply, in case of inter-State move­ment, and
  • The deliv­ery chal­lan shall be pre­pared in trip­li­cate, in case of sup­ply of goods, in the fol­low­ing manner:–


  • the orig­i­nal copy being marked as ORIGINAL FOR CONSIGNEE;
  • the dupli­cate copy being marked as DUPLICATE FOR TRANSPORTER; and
  • the trip­li­cate copy being marked as TRIPLICATE FOR
  • Where goods are being trans­port­ed on a deliv­ery chal­lan in lieu of invoice, the same shall be declared in FORM [WAYBILL].
  • Where the goods being trans­port­ed are for the pur­pose of sup­ply to the recip­i­ent but the tax invoice could not be issued at the time of removal of goods for the pur­pose of sup­ply, the sup­pli­er shall issue a tax invoice after deliv­ery of
  • Where the goods are being trans­port­ed in a semi knocked down or com­plete­ly knocked down condition, 
    • the sup­pli­er shall issue the com­plete invoice before dis­patch of the first consignment;
    • (b) the sup­pli­er shall issue a deliv­ery chal­lan for each of the sub­se­quent con­sign­ments, giv­ing ref­er­ence of the invoice;
    • each con­sign­ment shall be accom­pa­nied by copies of the cor­re­spond­ing deliv­ery chal­lan along with a duly cer­ti­fied copy of the invoice; and

the orig­i­nal copy of the invoice shall be sent along with the last consignment.

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