Delivery challan use in transportation permits movement without invoice; supplier must issue tax invoice after delivery. A delivery challan may be issued in lieu of a tax invoice for specified transport scenarios (including provisional quantity removals, job work, non supply movements and other notified supplies), containing date/number, consignor/consignee details and tax identifiers if registered, HS code, quantity, taxable value, tax rates/amounts where for supply, place of supply for inter State movement, and signature. Delivery challans are prepared in triplicate with designated originals; movements must be declared per the statutory declaration requirement; suppliers who could not issue invoices at removal must issue tax invoices after delivery; special rules govern semi/complete knocked down or batch consignments with invoice and challan sequencing.