Transport bill and lorry receipt format

A lorry receipt (LR, bilty or consignment note) is issued when goods are booked: it records the consignor, consignee, packages, weight, vehicle and freight terms (paid, to pay or to be billed). A freight bill then charges the party who pays the freight, often for many LRs at once. Under GST, a goods transport agency (GTA) may treat the consignment note as its tax invoice, provided it carries the details in Rule 54.

Freight is paid in three ways: by the consignor at booking (paid), by the consignee at delivery (to pay), or monthly on account (to be billed). The LR should state which, so the driver and the delivery office know whether to collect, and the monthly freight bill should list each LR so the party can match it to its own records.

When to use it

• Transport companies and fleet owners who issue consignment notes (GTA).
• Monthly freight billing to regular parties for many LRs.
• Part-load and full-truck bookings, paid at booking or at delivery.
• Detention, loading and unloading charges added to freight.

Rule 54(3) of the CGST Rules: a GTA's tax invoice or document in lieu of it must also show the gross weight, consignor and consignee, vehicle number, details of goods, origin and destination, and the GSTIN of the person liable to pay tax, besides the Rule 46 details.

GST on GTA: by default, a registered business, factory, company, firm or society that pays the freight pays 5% under reverse charge (Notification 13/2017-Central Tax (Rate)); the bill shows no GST and says reverse charge applies. A GTA may instead opt to pay tax itself at 5% (limited credit) or 18% (with credit; this was 12% before Notification 15/2025-Central Tax (Rate)) by filing the declaration before the year begins. Freight paid by an unregistered individual, and some small consignments and farm goods, are exempt.