Rule 55 of CGST Rules 2017: Transportation of Goods without issue of Invoice

Provisions under Rule 55 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to  ‘Transportation of Goods without issue of Invoice’, are as under:

(1) For the purposes of-

(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,

(b) transportation of goods for job work,

(c) transportation of goods for reasons other than by way of supply, or

(d) 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, namely:-

(i) date and number of the delivery challan;

(ii) name, address and G.S.T Number of the consigner, if registered;

(iii) name, address and G.S.T Number or Unique Identity Number of the consignee, if registered;

(iv) Harmonised System of Nomenclature (H.S.N) 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

(ix) signature.

(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:–

(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.

(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.

(4) 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 goods.

(5) Where the goods are being transported in a semi knocked down or completely knocked down condition or in batches or lots –

(a) 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;

(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

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


the consigner may issue a delivery challan to job worker, serially numbered, in lieu of invoice at the time of removal of goods for transportation. Rule 55 provide minimum contents for such challan. Where the goods are sent from one job worker to another job worker, the goods may move under the cover of a challan issued either by the principal or the job worker. In the alternative, the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating therein the quantity and description of goods being sent.

As per the provisions contained in rule 138, an e-way bill is required to be generated by every registered person who causes movement of goods. The third proviso to rule 138(1) of the CGST rules provides that the e-way bill shall be generated either by the principal or by the registered job worker irrespective of the value of the consignment, where such movement is inter-State.

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One Comment

  1. Supreeth B V says:

    Please tell me, when will delivery challan is expired? ( For example if I raise delivery challan 1st March 2021 , when will delivery challan expired .)

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April 2021