Delivery Challan is an electronic document that is used as an instrument for providing proof of purchase against illicit transactions like smuggling, fraudulences etc., which was introduced after introduction of the Goods and Services Tax (GST).
The goods and services tax system has made it very difficult for the buyers to buy the products from online shops. In order to purchase any product from an online shop, a delivery challan is required. The challan was needed in order to have a proof of purchase against being charged with any kind of tax evasion or fraudulences.
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