Transport LR / Bilty Generator
Fill in a lorry receipt (LR / bilty) for a consignment and print or save it as a PDF.
- Free
- No signup
- 1 to 3 copies
- Stays on your device
GST on goods transport agency services (5% under reverse charge; 5% or 18% under forward charge from 22 September 2025) checked on 9 November 2026.
Your transport company
Remembered in this browser for your next LR. Nothing is sent to us.
Optional unless you charge GST yourself.
LR details
Next time, the number after your last printed LR is filled in for you.
Consignor (sender)
Leave blank if not registered.
Consignee (receiver)
Needed on the LR: this party pays GST on the freight.
Packages
- Row 1kgkg
Goods value and documents
See when it expires with the e-way bill validity calculator.
Freight
To be paid by the consignee on delivery.
Freight: ₹4,000.00
Consignor or consignee: reverse charge, no GST on the LR. Transporter: forward charge, GST added below.
Remarks and terms
Optional. Terms are remembered for next time.
Total freight
₹4,000.00
Freight total
Total (to pay)
₹4,000.00
To be paid by the consignee on delivery
- Packages
- 10
- Actual weight
- 400 kg
- Charged weight
- 400 kg
- Freight
- ₹4,000.00
- GST: paid by the consignee (reverse charge)
- Not added
- Total
- ₹4,000.00
Freight works out to ₹10.00 per kg of charged weight.
Consignor copy, Consignee copy, Driver copy, each on its own page.
Before you print:
- Add your transport company's name.
- Add the LR number: consignment notes are serially numbered.
- Add where the goods go from and to.
- Add the consignor's and consignee's names.
In the print window, choose “Save as PDF” to download it. Turn off “Headers and footers” for a clean page.
Live preview, A4
How to use it
Add your transport company's name, address and GSTIN once. They are remembered in this browser.
Fill in the LR number, route, vehicle, consignor, consignee, packages and freight. The total and GST position update as you type.
Choose 1, 2 or 3 copies and print them, or save them as a PDF.
What an LR or bilty is
A lorry receipt (LR), also called a bilty or consignment note, is the receipt a transporter gives when it takes goods for carriage by road. It records who sent the goods, who receives them, what was handed over and how the freight will be paid. Under GST it decides more than paperwork: a transporter is a goods transport agency (GTA) only if it issues a consignment note. Road transport by an operator who issues no consignment note is exempt, while GTA services are taxed.
What a GTA consignment note must show
The CGST Rules ask a GTA to issue a tax invoice or a document in its place showing the gross weight of the consignment, the names of the consignor and consignee, the registration number of the vehicle, details of the goods, the place of origin and destination, and the GSTIN of the person liable to pay GST, whether consignor, consignee or GTA. This generator prints each of these on every copy, along with the packages, invoice and e-way bill numbers and the freight.
Freight basis: Paid, To pay or To be billed
| Basis | Who pays the freight | When |
|---|---|---|
| Paid | Consignor | At booking |
| To pay | Consignee | On delivery |
| To be billed (TBB) | The account holder, usually the consignor | On the transporter's later bill |
Who pays GST on the freight
If the transporter has not opted to pay GST itself, the person who pays the freight pays 5% GST under reverse charge, when it is a registered person, a factory, a society or co-operative, a company, a partnership firm or a casual taxable person. A transporter that has opted for forward charge (by filing a declaration for the financial year) adds GST to its own bill: 5% without input tax credit, or 18% with it. The 18% option replaced 12% from 22 September 2025.
Worked example
A Surat transporter books 10 bales for Kolkata, 400 kg charged, at ₹10 per kg, on a To pay basis. Freight is 400 × 10 = ₹4,000. A registered consignee pays the transporter ₹4,000 on delivery and pays 5% GST of ₹200 to the government under reverse charge. Had the transporter opted for forward charge at 18%, the LR would show ₹4,000 plus ₹720 IGST, a total of ₹4,720.
Common mistakes
- Leaving out the vehicle number or the GSTIN of the party liable for GST.
- Adding GST to a To pay LR when the consignee is paying it under reverse charge.
- Billing on actual weight when the rate card is per kg of charged weight.
- Sending goods worth more than ₹50,000 without an e-way bill, or after it expires. The e-way bill validity calculator gives the exact expiry time.
Sending the goods yourself? Make the matching bill with the GST invoice generator, which has spaces for the transport name, LR and e-way bill numbers.
When software is worth it
For a few LRs a day this is enough. Many bookings a day, To pay collections, branch loading sheets and monthly TBB bills are easier in software. For traders who send goods every day, wholesale billing software keeps the LR, transport and broker details on every bill.
Sources, checked 9 November 2026: CBIC GST flyers "Goods Transport Agency in GST" (11 September 2017) and "Tax Invoice and other such instruments in GST" (consignment note contents for a GTA); Notification 15/2025-Central Tax (Rate) of 17 September 2025, which raised the GTA forward-charge rate with credit from 6% to 9% CGST (12% to 18% in all) from 22 September 2025 and left the 5% rate unchanged.
FAQ
Questions
Is an LR the same as a bilty or a consignment note?
Yes. LR (lorry receipt) and bilty are trade names for the same document, and GST rules call it a consignment note. The transporter issues it when it takes the goods, as proof of what was booked, where it is going and how the freight is paid.
What do Paid, To pay and To be billed mean on an LR?
Paid means the consignor paid the freight at booking. To pay means the consignee pays it when the goods are delivered. To be billed (TBB) means the transporter bills an account holder, usually the consignor, later on its regular bill.
Who pays GST on transport charges: consignor, consignee or transporter?
Under reverse charge, whoever pays the freight pays 5% GST if it is a registered person, factory, society, company, firm or casual taxable person. If the transporter has opted for forward charge, it adds GST to its bill instead: 5% without input tax credit, or 18% with it since 22 September 2025.
Why does an LR show the GSTIN of the person liable for GST?
Because the CGST Rules ask a goods transport agency's consignment note to show the GSTIN of whoever is liable to pay the tax, whether the consignor, the consignee or the transporter. Pick the payer, enter its GSTIN, and it prints on every copy.
How many copies of an LR should I print?
Usually three: one for the consignor, one for the consignee and one that travels with the driver. Many transporters also keep an office copy in the booking book. Choose 1, 2 or 3 copies and each prints on its own page with its label.
What is the difference between actual weight and charged weight?
Actual weight is what the goods weigh on the scale. Charged weight is the weight the freight is billed on: never less than the actual weight, and often more for light, bulky goods or to meet a minimum charge. When you charge per kg, the tool uses the charged weight.
Do I still need an e-way bill if the goods have an LR?
Yes, when the goods are worth more than ₹50,000, apart from the exceptions in rule 138. The LR is the transporter's receipt; the e-way bill is the GST movement document. Put the e-way bill number on the LR and check its expiry with our validity calculator.
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