In short
A transport or freight bill from a goods transport agency (GTA) shows the consignment note (LR) number and date, consignor and consignee, origin and destination, vehicle number, goods description and weight, freight and other charges, and the GST position. A GTA charges 5% without input tax credit (often paid by a business recipient under reverse charge) or, if it opts for forward charge, 18% with credit. Write "GST payable by recipient under reverse charge" when that applies.
Fields to include
- Transporter name, address, GSTIN and PAN
- Billing party (consignor or consignee) and their GSTIN
- Consignment note (LR) number and date
- From and to, vehicle number
- Goods description, packages and weight
- Freight, loading, unloading and detention charges
- GST line, or "GST payable by recipient under reverse charge"
- Total and payment terms
When to use it
- Goods transport agencies and fleet owners
- Part load and full truck load trips
- Monthly freight bills to regular clients
How to make one online
Open the free invoice maker
Tap "Make this invoice free". It opens in your browser; no signup.
Fill in the fields
Type your details, your customer's and the items. Totals and the CGST, SGST or IGST split are worked out for you.
Download or send
Download the PDF to print or share. Sign up free to save it and send it on WhatsApp or email.
Frequently asked questions
What GST does a goods transport agency charge?
5% without input tax credit, often paid by the business recipient under reverse charge, or 18% with credit if the GTA opts to pay under forward charge. Check the option you've chosen for the year.
Is a consignment note the same as an invoice?
No. The consignment note (LR) travels with the goods. The invoice bills the freight and refers to the LR number.
Do individual truck owners charge GST?
Hiring out a truck without issuing a consignment note is not a GTA service. Talk to your CA about which rules apply to you.
More questions? See the Receipt Book FAQ.
Sources
This page explains the rules in general terms as of November 2026. It is not tax or legal advice; check your case with your CA.
Formats for other industries
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- Contractor invoice format For civil, electrical and works contractors: running bills, retention, works contract GST. Free, no signup
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- Repair service invoice format For repair and maintenance: labour and spare parts as separate lines with their GST. Free, no signup
- Commercial rent invoice format Monthly rent invoice for shops and offices: GST at 18%, reverse charge when unregistered. Free, no signup
- Medical store bill format Pharmacy bill: batch, expiry, HSN 3004, MRP and 5% GST on most medicines. Free, no signup