Quick answer: For domestic dispatch in India you typically need a purchase order, sales order, GST tax invoice (or e-invoice above ₹5 crore turnover), delivery challan for non-sale movements, e-way bill for consignments above ₹50,000, packing list, lorry receipt, shipping labels and proof of delivery. Exports also need a commercial invoice, shipping bill, bill of lading or airway bill, certificate of origin, insurance certificate and product-specific certificates such as phytosanitary or dangerous goods declarations.
| Group | Documents |
|---|---|
| Sale documents | Purchase order, sales order, tax invoice, e-invoice |
| Movement documents | E-way bill, delivery challan, lorry receipt, packing list, labels |
| Export documents | Commercial invoice, shipping bill, bill of lading, certificate of origin, insurance |
| Closing | Proof of delivery |
Dispatching goods involves more paperwork than most new business owners expect. A truck stopped on the highway without the right documents can be detained and the goods penalised, and an export shipment missing one certificate can sit at the port for days while storage charges pile up.
This guide lists the 15 documents most commonly used when goods leave a warehouse, split into domestic dispatch in India and export shipments, with when each one is needed. Exact requirements depend on the product and route, so check with your transporter, freight forwarder or tax adviser for your specific case.
Documents for Domestic Dispatch in India
1. Purchase Order
Issued by the buyer, it confirms what was ordered, the quantity, price and delivery terms. The seller dispatches against it, and it settles disputes later about what was agreed.
2. Sales Order
The seller’s internal confirmation of the buyer’s order. It tells the warehouse what to pick and pack.
3. Tax Invoice
The main GST document for a sale. It must show the GSTIN of seller and buyer, HSN code, taxable value and tax. Businesses above the notified turnover limit (currently ₹5 crore) must generate an e-invoice with an invoice reference number (IRN) from the government portal.
4. Delivery Challan
Used when goods move without a sale, for example sending goods for job work, on approval or between branches. It travels with the goods instead of an invoice.
5. E-Way Bill
Required under GST for moving goods worth more than ₹50,000 in a vehicle, with some exemptions and state-specific rules for intra-state movement. It is generated online with vehicle details, and missing or invalid e-way bills can lead to detention and penalties.
6. Packing List
Lists every package, its contents, quantity, weight and dimensions. Warehouses, transporters and customs use it to check the shipment.
7. Lorry Receipt (LR) or Consignment Note
Issued by the road transporter when it receives the goods. It acts as a receipt and sets out the terms of carriage. The consignee often needs the LR to collect the goods.
8. Shipping Label
Fixed on each package with the consignee’s name, address, contact, order number and handling marks such as “fragile” or “this side up”.
9. Proof of Delivery (POD)
Signed by the receiver when the goods arrive. It confirms delivery, protects the seller against “goods not received” claims and is often needed before the buyer pays.
Additional Documents for Export Shipments
10. Commercial Invoice
The exporter’s invoice to the overseas buyer, showing the value of goods, currency, terms of sale (Incoterms such as FOB or CIF) and payment terms. Customs in both countries rely on it.
11. Shipping Bill
The main customs document filed electronically by the exporter or customs broker on the ICEGATE system. Export incentives and GST refunds are linked to it.
12. Bill of Lading or Airway Bill
Issued by the shipping line (sea) or airline (air). A bill of lading is also a document of title: whoever holds the original can claim the goods, which is why banks use it in letter of credit deals.
13. Certificate of Origin
Shows the country where the goods were made. It is needed to claim lower duties under trade agreements and is issued by export promotion councils or chambers of commerce.
14. Insurance Certificate
Proves the shipment is insured against loss or damage in transit, as required under CIF terms.
15. Special Certificates
Depending on the product: phytosanitary certificates for plants and food, quality or inspection certificates, and dangerous goods declarations for hazardous materials.
Quick Reference
| Document | Issued by | Domestic | Export |
|---|---|---|---|
| Purchase order | Buyer | Yes | Yes |
| Tax invoice / e-invoice | Seller | Yes | For GST purposes |
| E-way bill | Seller or transporter | Yes (above ₹50,000) | Up to the port |
| Delivery challan | Seller | For non-sale movements | Rarely |
| Lorry receipt | Transporter | Yes | To the port |
| Packing list | Seller | Yes | Yes |
| Shipping bill | Exporter / broker | No | Yes |
| Bill of lading / airway bill | Carrier | No | Yes |
| Certificate of origin | Chamber or council | No | When claiming trade benefits |
| Proof of delivery | Receiver | Yes | Yes |
Keep digital copies of every document for at least the period required under GST and income tax law. They are your evidence in audits, insurance claims and payment disputes.