Transportation documents include the lorry receipt, railway receipt, bill of lading, air waybill, e-way bill, delivery challan and proof of delivery. Warehousing documents include the warehouse receipt, electronic negotiable warehouse receipt (e-NWR), dock warrant, goods received note, delivery order and stock register.
Goods in transit or in storage change hands several times: from seller to transporter, from transporter to warehouse, from warehouse to buyer. Each handover needs a document that proves who has the goods, in what condition and on whose behalf. Lose the paperwork and you may lose the claim, the tax credit or the goods themselves.
Here are the main documents used in transportation and warehousing in India. For documents used when dispatching goods to a buyer, see documents used in dispatching goods.
Transportation Documents
1. Lorry Receipt (LR) or Consignment Note
Issued by a road transporter on receiving goods. It is proof of receipt and the contract of carriage, and the consignee usually needs it to collect the goods. Often called a bilty.
2. Railway Receipt (RR)
The equivalent document for goods sent by rail.
3. Bill of Lading (B/L)
Issued by a shipping line for sea cargo. It is a receipt, evidence of the contract and a document of title, so whoever holds it can claim the goods.
4. Air Waybill (AWB)
Issued for air cargo. Unlike a bill of lading, it is not a document of title.
5. E-Way Bill
Required under GST for moving goods worth more than ₹50,000, generated online before the journey.
6. Delivery Challan
Used when goods move without a sale, such as job work, stock transfer or goods sent on approval.
7. Proof of Delivery (POD)
Signed by the receiver to confirm the goods arrived in good condition.
Warehousing Documents
8. Warehouse Receipt
Issued by a warehouse on receiving goods for storage. A negotiable warehouse receipt (NWR) can be used to raise a bank loan against the stored goods.
9. Electronic Negotiable Warehouse Receipt (e-NWR)
Issued by WDRA-registered warehouses through approved repositories, widely used for farm produce finance.
10. Dock Warrant
Issued by port authorities for goods stored at docks; it gives the holder the right to the goods.
11. Goods Received Note (GRN)
Internal record that goods have arrived, matched against the purchase order and invoice.
12. Delivery Order
Instruction from the owner to the warehouse to release goods to a named person.
13. Stock Register and Bin Card
Records of quantities received, issued and in hand for each item.
Quick Reference
| Document | Mode or use | Document of title? |
|---|---|---|
| Lorry receipt | Road | Generally yes, by trade practice |
| Railway receipt | Rail | Yes |
| Bill of lading | Sea | Yes |
| Air waybill | Air | No |
| Warehouse receipt / e-NWR | Storage | Yes, if negotiable |
| E-way bill | GST compliance | No |
Related: advantages and disadvantages of warehousing.
