What a transport bill is for
The lorry receipt records that goods were carried. The transport bill asks to be paid for it. A transporter usually raises one bill to a party covering every consignment moved in a period, lists each LR with its freight, adds charges such as detention or unloading, deducts any advance and shows where to pay.
Details a goods transport bill should carry
GST rules list particulars that a goods transport agency’s invoice, or the document issued in its place, should contain in addition to the usual invoice fields. In practice that means:
- the gross weight of the consignment;
- the names of the consignor and the consignee;
- the registration number of the goods carriage;
- details of the goods carried;
- the place of origin and the destination;
- the GSTIN of the person liable to pay the tax — consignor, consignee or the transporter.
Each trip line on the form has the LR number, vehicle number, route, particulars and weight. Where the consignor or consignee is not the party you are billing, write their names in the particulars. This is a summary for orientation, not legal advice; the wording in the CGST Rules is what counts.
Choosing the GST treatment
| Option on the form | When it is used | What prints |
|---|---|---|
| Reverse charge | The recipient (for example a registered business or a company) pays the GST directly to the government. | No tax lines. A note that GST is payable by the recipient under reverse charge. |
| Forward charge | The transporter has opted to charge and pay GST itself. | CGST and SGST, or IGST, at the rate you enter. The PDF is titled Tax Invoice. |
| No GST | The service is exempt, or GST does not apply to you. | No tax lines. |
The longer explanation, with the rates in force after September 2025, is in GST on goods transport.
Getting paid faster
- Quote the LR number and vehicle number on every line so the party can match the bill to its own records.
- Attach the signed delivery copies (PODs) when you send the bill.
- Print your bank account, IFSC and UPI ID on the bill. The form has a section for them.
- State the credit period in the terms, and bill at a fixed interval rather than when you remember.
Billing from saved lorry receipts
With a free CargoForge account your parties are kept in an address book and bills are numbered in sequence. Start with the lorry receipt, then raise the bill for the same party.