A lorry receipt is the document a transporter hands over when it takes goods for carriage by road. Offices call it an LR or a bilty. GST law calls it a consignment note. The Carriage by Road Act, 2007 calls it a goods receipt. They all mean the same piece of paper.
What it does
- Receipt. It shows the carrier received the goods described, in the number of packages and weight stated. The Act treats it as prima facie evidence of those particulars.
- Contract. It records the terms of carriage: from where to where, on which vehicle, at what freight, and who pays.
- Delivery document. The consignee produces its copy to take delivery.
- Billing reference. The transport bill and the proof of delivery are both tied to the LR number.
What it should contain
- The transporter’s name, address, phone and GSTIN (if registered)
- A serial LR number and the date
- Consignor and consignee: name, address and GSTIN
- Origin and destination, and the delivery address if it differs
- Vehicle registration number and driver’s name
- Description of goods, number and kind of packages, actual and charged weight
- The party’s invoice number and the declared value of the goods
- The e-way bill number, where one was generated
- Freight, other charges, advance received and the balance
- Whether freight is to pay, paid or to be billed
- Who is liable to pay GST on the freight
- Whether the goods travel at owner’s risk or carrier’s risk
Copies
The Act speaks of the goods receipt being issued in triplicate, with the original given to the consignor. In practice most transporters prepare four:
| Copy | Who keeps it | Used for |
|---|---|---|
| Consignor copy | The sender | Proof of dispatch; bank or buyer documentation |
| Consignee copy | Sent to the receiver | Taking delivery |
| Driver copy | Travels with the vehicle | Checks on the road; signed at delivery as proof of delivery |
| Office copy | The transporter | Billing and records |
To pay, paid and TBB
To pay means the consignee pays the freight when the goods are delivered. Paid means the consignor has paid at booking. To be billed (TBB) means the transporter will bill a regular party later on agreed credit terms. Marking this clearly avoids arguments at the unloading point.
Owner’s risk and carrier’s risk
Under the Carriage by Road Rules, 2011, a common carrier’s liability for loss or damage is limited by reference to the freight — ten times the freight paid or payable — and may not exceed the value declared in the goods forwarding note. A consignor who wants fuller cover can agree a higher risk rate with the carrier or, more commonly, take transit insurance. “Owner’s risk” on a bilty reflects this arrangement.
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
- The Carriage by Road Act, 2007 and the Carriage by Road Rules, 2011 — available on India Code.