Invoices & documents Dispatch

Packing list vs invoice

An invoice tells the buyer what they owe. A packing list tells everyone handling the shipment what is inside each package. The invoice is a tax and payment document; the packing list is a logistics document with no prices.

Updated 2026-11-053 min read

Who this is for

Exporters
Distributors shipping many cartons
Project and site suppliers
Dispatch and warehouse staff
Manufacturers

On this page 12

Side by side

Point	Invoice	Packing list
Purpose	Bill for the supply, basis of GST	Describe the physical contents of each package
Shows prices	Yes	No
Shows tax	Yes	No
Shows weights and dimensions	Sometimes total quantity only	Net and gross weight, sizes per package
Used by	Buyer's accounts, tax authorities	Warehouse, transporter, customs, buyer's receiving staff
Legally required under GST	Yes	No

What goes on a packing list

Field	Example
Packing list number and date	PL/25-26/0144, 18-11-2025
Invoice reference	INV/25-26/0802
Consignor and consignee	Names and addresses, as on the invoice
Package number and marks	Carton 1 of 12, marked SGT/JPR
Contents per package	Carton 1: 24 × LED panel 15 W
Net and gross weight	Net 9.6 kg, gross 11.2 kg
Dimensions	60 × 40 × 35 cm
Totals	12 cartons, 288 units, gross 134 kg

When you need one

Exports: customs and the buyer's import clearance rely on the packing list along with the commercial invoice. Freight forwarders ask for it to book space. See export invoice format.
Multi-carton domestic dispatches: a dealer receiving 40 cartons of mixed items checks each carton against the list instead of opening everything.
Project supplies: material sent to a site in stages, where the site engineer signs per package.
Partial shipments: when one invoice goes in several vehicles, each with a delivery challan, a packing list per vehicle shows exactly what is in it. See delivery challan under GST.

For a single box of five items to a local shop, the invoice alone is enough.

Worked example: a mixed dispatch

A Jaipur lighting distributor ships an order of ₹1,86,000 (taxable value) to a dealer in Bikaner in 12 cartons.

Cartons	Contents	Gross weight
1 to 5	24 LED panels each (120)	11.2 kg each
6 to 9	40 batten lights each (160)	12.5 kg each
10 to 12	Mixed: 8 ceiling fans each (24)	14.0 kg each

Gross total: 56 + 50 + 42 = 148 kg. When the dealer reports carton 7 missing, both sides know it held 40 battens, and the transporter's claim is settled from the packing list, not from guesswork. The invoice stays one document for ₹1,86,000 plus GST; the packing list adds no tax.

Packing list, delivery challan, e-way bill: who does what

Invoice: the sale and its tax.
Delivery challan: moves goods when there is no sale yet, or for later consignments of one invoice.
E-way bill: the electronic permit for movement where required; declares the invoice or challan. See e-way bill basics.
Packing list: what is physically in each package.

None replaces another. This is general information, not tax advice.

Mistakes that cause trouble

Quantities that do not match the invoice. If the packing list says 288 units and the invoice says 300, the receiver will dispute the bill and customs may hold an export shipment. Prepare both from the same order data.
Estimated weights. Freight is charged on weight; an underestimated gross weight leads to extra charges at the destination, and for exports to queries from customs.
Unmarked cartons. A list that says carton 7 holds battens is useless if the cartons are not numbered.
Prices on the packing list. They expose your margins to everyone who handles the goods and serve no purpose there.
No signed copy. Without the receiver's signature and remarks, shortage claims become your word against theirs.

Good practice

Number cartons as 1 of 12, 2 of 12 and mark them with the invoice or packing list number.
Weigh each carton; do not estimate gross weight for exports.
Tape a copy of the packing list inside carton 1 and send another with the documents.
Ask the receiver to sign the packing list with remarks on damage or shortage.
Keep the signed copy with your invoice copy.

Doing this with Tally and Cashflow OS

Cashflow OS does not produce packing lists. It does create delivery challans and proforma invoices as branded PDFs from your Tally items, shareable on WhatsApp or email, and can post sales and delivery note vouchers to Tally through the connector. Barcode labels per item or per piece can also be printed from the barcodes module for marking goods.

Avoid these

Common mistakes

MistakePacking list quantities that differ from the invoice
Do this instead
Prepare both documents from the same order data, so the receiver and customs see the same units on each.
MistakeEstimating gross weight instead of weighing
Do this instead
Weigh each carton. Freight is charged on weight, and wrong weights cause extra charges or customs queries on exports.
MistakeListing contents per carton without numbering cartons
Do this instead
Mark every carton '1 of 12' with the invoice or packing list number so the list matches what arrives.
MistakePutting prices on the packing list
Do this instead
Keep prices on the invoice only; the packing list goes to handlers who do not need to see your margins.

Keep handy

Checklist

Packing list vs invoice — 8 checks. Tick them as you go.

Packing list number and date with the invoice reference
Consignor and consignee details matching the invoice
Every carton numbered and marked
Contents listed per package, with totals
Net and gross weight weighed, not estimated
Dimensions per package noted for freight
Copy inside carton 1 and another with the documents
Signed copy with the receiver's remarks kept with the invoice

In Cashflow OS

How Cashflow OS helps

Cashflow OS puts your TallyPrime books on every phone in the team. Where it fits this topic:

Delivery challans from your Tally items

Create branded delivery challans and share them as PDFs on WhatsApp or email. Cashflow OS does not produce packing lists.

See Delivery challans

Labels for marking goods

Print barcode labels per item or per piece on thermal or A4 printers, and scan them with the phone camera.

See Barcodes and labels

Questions people ask

Is a packing list required under GST?

No. GST requires the invoice or challan and, where applicable, an e-way bill. A packing list is a logistics and customs document.

Can the invoice and packing list be combined?

For small domestic shipments, many businesses add package details to the invoice. For exports, keep a separate packing list, as customs and forwarders expect one.

Should a packing list show prices?

Usually not. Prices belong on the invoice; leaving them off the packing list keeps them private from handlers.

Is a packing list the same as a delivery challan?

No. A delivery challan is a GST document that moves goods when there is no sale yet or for part consignments. A packing list only describes what is in each package.

Does an e-way bill need the packing list?

No. The e-way bill declares the invoice or challan. The packing list travels with the goods for handlers and the receiver.

What is the difference between net and gross weight?

Net weight is the goods alone. Gross weight includes the carton and packing material, and is what freight is usually charged on.

Who should sign the packing list on delivery?

The receiver, with remarks on any damage or shortage. Keep the signed copy with your invoice copy to support claims.

Do I need a packing list for one small parcel?

Usually not. For a single box with a few items to a local customer, the invoice is enough.

This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.