Freight bill desk

Your firm is Company, firm, LLP, co-op or society — GST registered Registered proprietor or HUF — books audited last year Registered proprietor or HUF — not audited last year Not GST-registered — but a company, firm, society, co-op or factory Not GST-registered — individual or HUF Government office registered only to deduct GST TDS

Default: a GST-registered company, firm, LLP, co-op or society.

His state is the same as yours

Default: Yes — most freight is within the state.

The load was only farm produce, milk, salt, food grain, flour, pulses, rice, organic manure, newspapers, relief or defence goods

Default: No.

Of the amount already paid, how much already had TDS deducted (₹)

Bill date

Default: today.

Your firm's name Transporter's name His GSTIN His PAN

Bill no. LR no. Prepared by

Leave any of these blank and the note prints a ruled line to fill by hand.

• Who is a GTA. A road transporter who issues a consignment note (LR, GR, bilty) — para 2(ze), Notification 12/2017-CT(R). Without a note the question is unsettled, so this page sends you to the GTA check.
• Reverse charge. A registered person, factory, society, co-op, company or firm pays 5% on a GTA's freight unless he has opted for forward charge on an invoice carrying the Annexure III declaration — entry 1, Notification 13/2017-CT(R); rates under Notification 11/2017-CT(R) as amended by 15/2025-CT(R) from 22 Sep 2025.
• No small-freight exemption. The ₹750 / ₹1,500 limits were omitted from 18 July 2022 (Notification 04/2022-CT(R)).
• When you pay it. Time of supply is the earlier of payment or 60 days after his invoice (s.13(3), CGST Act); paid in cash in GSTR-3B, credit taken in the same return. For an unregistered transporter, a self-invoice within 30 days (Rule 47A) and a payment voucher.
• TDS. Section 393(1), Table Sl. 6(i) of the Income-tax Act, 2025 (section 194C before 1 April 2026): 1% for an individual or HUF, 2% otherwise; nothing if the bill is within ₹30,000 and the year's total within ₹1,00,000. On the amount without GST.
• The ten-trucks exemption. No deduction where he owns ten or fewer goods carriages and gives a declaration with PAN — s.393(4) (194C(6) earlier). No PAN: 20% under s.397(2) (206AA earlier). The declaration needs no stamp paper or notarisation under the Act or the Rules (reported) — some payers still ask for it as their own policy.
• Reporting. Form 140 for deductions from 1 April 2026 (Form 26Q before).
• Not covered: export-bound freight, vehicle hire, courier, rail, air or sea freight, interest and penalty sums.