What is a lorry receipt (LR) and why is it important?

A lorry receipt, also called a bilty, consignment note or goods receipt note by transporters, is issued by the transporter when it accepts goods for carriage. It is a receipt for the goods, evidence of the contract of carriage, and the document of title: the consignee gets delivery against the consignee copy. Banks discount bills against it, insurers ask for it in transit claims, and GST rules require a GTA to issue one for every consignment.

Is a consignment note mandatory for a goods transport agency?

Yes. Under GST, the definition of a goods transport agency is a person who provides transport of goods by road and issues a consignment note. Without a consignment note, the transporter is not a GTA and the reverse charge and 5% or 12% rates do not apply. Rule 54(3) of the CGST Rules lists what the note must contain, including the vehicle number and the GSTIN of the person liable to pay tax.

What is the GST rate on transport by a GTA: 5% or 12%?

A GTA has options. It can let the recipient pay 5% under reverse charge, which is the default for registered recipients, or opt to pay tax itself under forward charge at 5% without input tax credit or at 12% with full credit. The forward charge option is declared once for the financial year. VyaparKit prints the chosen treatment on the LR; confirm your option with your CA before the year starts.

Who pays GST under reverse charge on freight?

When a GTA has not opted for forward charge, the recipient of the service pays GST at 5% under reverse charge, provided the recipient is a registered person, a factory, a society, a body corporate, a partnership firm or a casual taxable person. Whether the consignor or the consignee is the recipient depends on who pays the freight: the party liable for freight is treated as the recipient. The LR should show that party's GSTIN.

What do 'to pay' and 'paid' mean on a transport receipt?

'Paid' means the consignor paid the freight at booking. 'To pay' means the consignee will pay the freight when the goods are delivered, and the transporter will not release the goods until it is paid. A third term, 'to be billed' or 'TBB', is used for contract customers who settle freight monthly. The choice also decides who is the recipient of the service for reverse charge under GST.

Is an e-way bill needed along with the LR?

For most consignments worth more than ₹50,000, yes. The consignor or the transporter generates the e-way bill on the GST portal before the movement starts, and Part B carries the vehicle number, which can be updated by the transporter. The LR number is entered as the transport document number on the e-way bill, and the driver carries both. VyaparKit does not generate e-way bills; enter the number on the LR.

What is the difference between consignor and consignee?

The consignor is the person who hands over the goods to the transporter and books the consignment, usually the seller. The consignee is the person to whom the goods are to be delivered, usually the buyer. Sometimes a third party, the notify party, is added when goods go to a warehouse or a bank. Both names and GSTINs go on the LR, and the one who pays freight is the recipient of the transport service under GST.

Transport Receipt

Create a lorry receipt / consignment note with LR number, consignor, consignee, vehicle, packages, weight and freight terms. Free PDF for transporters.

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In short

A transport receipt, also called a lorry receipt (LR), consignment note or bilty, is the document a goods transport agency issues when it takes goods for carriage, showing the consignor, consignee, vehicle number, packages, weight, freight and whether freight is paid or 'to pay'. VyaparKit's Transport Receipt tool creates numbered LRs with these fields, notes the GST treatment, prints on your letterhead and downloads a PDF. Free accounts get 5 transport documents a month.

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Sign in once with Google or email. Your business name, GSTIN, logo, bank details and saved customers fill in automatically. Download a PDF or share a link on WhatsApp. 5 documents a month are free, forever.

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✓GST calculated automatically where applicable
✓Saved customers, vendors and items, so no retyping
✓Share link with WhatsApp button and UPI QR
✓Converts to related documents in one click

About the transport receipt tool

Every truckload that leaves a factory, mandi or warehouse in India travels with a lorry receipt. Issued by the transporter (the goods transport agency, or GTA, under GST), the LR names the consignor who booked the goods and the consignee who will receive them, describes the packages and weight, records the vehicle number and driver, and states the freight and who will pay it. It is the document of title to the goods in transit: the consignee collects the goods on producing the consignee copy, and banks accept it against a letter of credit or a bill discounting facility.

Transporters have used printed LR books for decades, and they still work until the office needs to find an LR from last March, a bank asks for a legible copy, or the consignor's GSTIN has to be quoted correctly for reverse charge. VyaparKit's Transport Receipt tool keeps the familiar layout with LR number and date, consignor and consignee with GSTIN, from and to, vehicle and driver, packages, description, actual and charged weight, freight, other charges, and 'paid' or 'to pay'. Each LR is numbered in an LR/26-27/0001 series and searchable by consignor, consignee or vehicle.

The GST section matters. A GTA can either leave the tax to the recipient under reverse charge at 5% or pay it under forward charge, and the LR must show who is liable. The tool prints the choice and the GSTIN of the person liable to pay tax. Consignors can pair the LR with a Delivery Challan or the invoice, and the same account produces Packing Lists and Dispatch Notes.

How to make a transport receipt (LR) in VyaparKit

1
Enter the consignor and consignee
Open Transport Receipt. Pick the consignor from saved customers or click Add customer, then enter the consignee's name, address and GSTIN. Fill the from and to locations.
2
Add vehicle and driver
Enter the vehicle registration number, driver's name and mobile, and the booking and expected delivery dates.
3
Describe the consignment
Click Add line for each lot: number of packages, packing type, description of goods, actual weight and charged weight. Note the invoice number and e-way bill number of the consignor.
4
Set freight and GST
Enter freight, loading, hamali and other charges, choose 'paid' or 'to pay', and select the GST treatment: reverse charge at 5% payable by the consignor or consignee, or forward charge by you. Enter the GSTIN of the person liable.
5
Create and print copies
Click Create and Download PDF. Print the consignor, consignee, driver and office copies; share the PDF with the consignor on WhatsApp for their records.

What a lorry receipt / consignment note must show (Rule 54(3) CGST Rules)

Transporter's name, address and GSTIN, LR number and date; the LR must be consecutively numbered.
Name of the consignor and the consignee, with GSTIN where registered.
Registration number of the goods carriage in which the goods are transported.
Details of goods transported: packages, description, and gross weight of the consignment.
Place of origin and destination.
GSTIN of the person liable to pay tax: consignor, consignee or the GTA itself, and whether tax is payable under reverse charge.
Freight, other charges and the 'paid', 'to pay' or 'to be billed' status; for RCM at 5%, no tax is added on the LR itself.
Consignor's invoice or delivery challan number and the e-way bill number, which is required for consignments above ₹50,000 in most cases.
Terms of carriage and a signature of the booking clerk; the consignee copy acts as the document of title.

Who uses the transport receipt

Transporter in Ludhiana

Booking hosiery and cycle parts for Delhi and Mumbai daily, the booking office issues LRs with the consignor's GSTIN and RCM marked, and finds any LR by vehicle number when a claim comes in.

Fleet owner in Namakkal

Full truckload bookings for poultry feed and cement are billed 'to pay' at destination; the LR shows the freight and the consignee settles it on delivery.

Agricultural commission agent in Nashik

Onion consignments to Kolkata mandis are booked with the mandi trader as consignee and the LR is attached to the sale note for settlement.

Manufacturer using own or hired vehicles

A Pune auto components maker records the LR number from its transporter on the delivery challan; when it hires a truck directly, it uses the tool to document the movement for the e-way bill.

Transport Receipt: frequently asked questions

What is a lorry receipt (LR) and why is it important?: A lorry receipt, also called a bilty, consignment note or goods receipt note by transporters, is issued by the transporter when it accepts goods for carriage. It is a receipt for the goods, evidence of the contract of carriage, and the document of title: the consignee gets delivery against the consignee copy. Banks discount bills against it, insurers ask for it in transit claims, and GST rules require a GTA to issue one for every consignment.
Is a consignment note mandatory for a goods transport agency?: Yes. Under GST, the definition of a goods transport agency is a person who provides transport of goods by road and issues a consignment note. Without a consignment note, the transporter is not a GTA and the reverse charge and 5% or 12% rates do not apply. Rule 54(3) of the CGST Rules lists what the note must contain, including the vehicle number and the GSTIN of the person liable to pay tax.
What is the GST rate on transport by a GTA: 5% or 12%?: A GTA has options. It can let the recipient pay 5% under reverse charge, which is the default for registered recipients, or opt to pay tax itself under forward charge at 5% without input tax credit or at 12% with full credit. The forward charge option is declared once for the financial year. VyaparKit prints the chosen treatment on the LR; confirm your option with your CA before the year starts.
Who pays GST under reverse charge on freight?: When a GTA has not opted for forward charge, the recipient of the service pays GST at 5% under reverse charge, provided the recipient is a registered person, a factory, a society, a body corporate, a partnership firm or a casual taxable person. Whether the consignor or the consignee is the recipient depends on who pays the freight: the party liable for freight is treated as the recipient. The LR should show that party's GSTIN.
What do 'to pay' and 'paid' mean on a transport receipt?: 'Paid' means the consignor paid the freight at booking. 'To pay' means the consignee will pay the freight when the goods are delivered, and the transporter will not release the goods until it is paid. A third term, 'to be billed' or 'TBB', is used for contract customers who settle freight monthly. The choice also decides who is the recipient of the service for reverse charge under GST.
Is an e-way bill needed along with the LR?: For most consignments worth more than ₹50,000, yes. The consignor or the transporter generates the e-way bill on the GST portal before the movement starts, and Part B carries the vehicle number, which can be updated by the transporter. The LR number is entered as the transport document number on the e-way bill, and the driver carries both. VyaparKit does not generate e-way bills; enter the number on the LR.
What is the difference between consignor and consignee?: The consignor is the person who hands over the goods to the transporter and books the consignment, usually the seller. The consignee is the person to whom the goods are to be delivered, usually the buyer. Sometimes a third party, the notify party, is added when goods go to a warehouse or a bank. Both names and GSTINs go on the LR, and the one who pays freight is the recipient of the transport service under GST.