A delivery challan and an e-way bill are both documents that are used in the transport of goods in India. However, they serve different purposes and have different requirements and procedures.

A delivery challan is a document that is issued by a supplier of goods to a recipient, typically in the course of a sale or transfer of goods. The delivery challan serves as a receipt for the goods and typically includes details such as the name and address of the supplier, the name and address of the recipient, a description of the goods, and the terms of the sale or transfer. A delivery challan is generally not required for the transport of goods unless specifically requested by the recipient or required by law.

An e-way bill, on the other hand, is a document that is required for the transport of certain goods valued at more than INR 50,000 within or across state borders in India. The e-way bill is an electronic document that is generated through the GSTN (Goods and Services Tax Network) portal and contains information about the goods being transported, the parties involved in the transport, and the mode of transport. The e-way bill is required to be carried with the goods during transport and must be presented to any GST officer upon request.

In summary, a delivery challan is a document that serves as a receipt for the transfer of goods and is not generally required for transport, while an e-way bill is a mandatory document required for the transport of certain goods valued at more than INR 50,000 within or across state borders in India.