Section 55(1) of the CGST Act states that a supplier can issue an excel delivery challan in the
following instances:
Supply Of Liquid Gas
Supply of liquid gas where the quantity at the time of removal from the supplier's place of business
is unknown is valid on the delivery challan.
Transport Of Goods For Job Work
You can send the goods for job work on the delivery challan under GST. However, a job worker must
return these goods to the principal supplier after processing.
Transportation From One Warehouse To Another
The goods can be transported from one warehouse to another for various reasons. As a result, the
trading and manufacturing units may use the delivery challan for internal transfers.
Transportation Of Goods For Reasons Other Than Supply
The delivery challan can be issued if there is a sufficient reason proving that the material is not
for supply or sale.
Goods Sent On Trial Basis
For trial purposes, you can send tax-paid goods on a delivery challan. For example, suppose a
manufacturer wants to send a few samples to a customer. In that case, he can reverse the
proportionate input tax credit available on raw materials and ship them to the customer.
Exhibition Material
You can use delivery challans to transport works of art to galleries for exhibition purposes.
Single Shipment In Multiple Vehicles
The supplier must issue a tax invoice when transporting the first consignment if goods are
transferred in a partially or entirely unassembled state using different shipment modes. Then, a
supplier should issue a challan with the copy of the invoice reference for each subsequent
consignment.
Transport Of Goods On An Approval Basis
A delivery challan format in excel is required if delivery of goods is inter- or intra-state for sale
or return and are removed before supply of goods.
When An E-Way Bill Isn't Required
According to Rule 55A of the CGST Rules, which went into effect on January 23, 2018, you can
transport the goods using this Challan if the e-way bill, tax invoice, or Bill of Supply are not
required.