A loaded truck usually carries three documents. They are issued by different people for different reasons, and mixing them up is a common source of trouble at check posts and at the unloading point.
| Document | Issued by | About | Where it is made |
|---|---|---|---|
| Tax invoice (or delivery challan) | The supplier of the goods | The sale or movement of the goods and the GST on them | The supplier’s billing system |
| E-way bill | The supplier, the recipient or the transporter | Permission, in effect, to move a consignment of goods | The government e-way bill portal only |
| Lorry receipt (bilty) | The transporter | The carriage of the goods and the freight | The transporter’s bilty book or software |
The tax invoice
This belongs to the goods, not the transport. The seller issues it to the buyer. The transporter does not prepare it, but records its number and value on the LR as the declared value of the consignment.
The e-way bill
An e-way bill is generated on the e-way bill portal when goods above the value threshold are moved — ₹50,000 in most cases, though some states apply a different limit to movement within the state. Part A carries the invoice details; Part B carries the vehicle number. If the consignor or consignee has not generated it, the transporter may have to. When a vehicle changes on the way, Part B has to be updated.
Software such as CargoForge cannot create an e-way bill. It can only record the number on your LR so that the two are cross-referenced.
The lorry receipt
This is the transporter’s own document. It is the receipt for the goods and the record of the freight terms. See what a lorry receipt is for its contents and copies.
What the driver should carry
- The supplier’s invoice or delivery challan
- The e-way bill number or a printout, where one is required
- The driver copy of the lorry receipt
- The vehicle’s own papers: registration, permit, insurance, fitness and pollution certificates, and the driving licence
This guide is general information for transporters, not tax or legal advice. Rules and rates change by notification; confirm the current position with your accountant or the official sources below before acting on it.
Sources
- E-way bill system — ewaybillgst.gov.in
- GST rules and notifications — cbic-gst.gov.in