General information, not tax or legal advice. GST and transport rules change from time to time. Check the official source linked below, or ask your CA, before acting on anything here.
What an LR is
An LR (lorry receipt), also called bilty, GR or consignment note, is the document a transporter issues when they accept goods for carrying. It proves that the goods were handed over, in what condition and quantity, and to whom they must be delivered.
Under GST, issuing a consignment note is what makes a transporter a goods transport agency (GTA). The note also records who is liable to pay GST on the freight, so a complete LR protects everyone — the sender, the receiver and the transporter.
What to write on it
- LR number and date — a running serial number, like an invoice number.
- Consignor (sender) — name, address and GSTIN.
- Consignee (receiver) — name, address and GSTIN.
- From and To — place of origin and destination.
- Vehicle number of the truck carrying the goods.
- Description of goods — what is being carried, number of packages, and weight (actual and charged, if different).
- Invoice number and value of the goods, and the e-way bill number where one is needed.
- Freight — amount, and how it is paid: Paid, To pay (receiver pays) or To be billed.
- Who pays GST on the freight — the consignor, the consignee or the transporter.
- Signature of the transporter's office, and the sender's acknowledgement.
How many copies
Transporters commonly make four copies:
- Consignor copy — for the sender, as proof of handing over.
- Consignee copy — travels with the goods and is given at delivery.
- Driver / truck copy — for checks on the road.
- Office copy — stays with the transporter.
Paid, To pay and To be billed
| Written on the LR | What it means |
|---|---|
| Paid | The sender has already paid the freight when booking. |
| To pay | The receiver pays the freight when the goods are delivered. |
| To be billed (TBB) | Freight is not collected now; the transporter sends a bill later, usually to a regular party. |
Write the term clearly on every copy. Most disputes about freight start with an LR where this was left blank.
LR and e-way bill
When goods worth more than the notified limit are moved, an e-way bill must be generated on the government's e-way bill portal. The national limit for a consignment is ₹50,000, but some States set a different limit for movement within the State — check yours. The e-way bill carries the transport document number, so write the LR number there and the e-way bill number on the LR.
A note on GST for transporters
The GST treatment of transport services — who pays the tax (the transporter, or the business receiving the service) and at what rate — is set by government notifications and has changed over the years. Confirm the current position with your CA and state it clearly on every LR.
Tips that avoid disputes
- Count and write the number of packages in front of the sender.
- Note visible damage or wet packing on the LR before loading.
- Keep a photo of the loaded truck and the signed LR.
- Get the consignee's signature and date on delivery — that closes the trip.
Official sources
GOODLOAD’s bilty screen asks for exactly these details and keeps every LR numbered and searchable.
Open the app