![]() For example, if a factory sends goods from one warehouse to another warehouse, this challan will be issued for such transportation. You can use myBillBook billing software to create delivery challan on android and desktop. It contains the details of the goods that are being transported. It is also called a dispatch challan or delivery slip. Thus, a delivery challan is a document that is issued when goods are being transported to another place but they are not exactly meant for sale and no GST is applicable on such supply. Suppliers use the delivery challan format and create a delivery challan when transporting goods that are not intended for immediate sale. In such cases, a delivery challan is issued instead. However, in certain cases, transportation of goods does not result in a sale or supply and so, a tax invoice is not issued. This tax invoice contains the number of goods, their description, value, GST charged on them, and other details that are prescribed under Section 31(1) of the Act. ![]() According to Section 31 of the CGST Act, 2017, if a registered supplier transports taxable goods from one place to another, a tax invoice should be issued.
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