An LR (lorry receipt), also called a consignment note or bilty, is the document a transporter issues when it accepts goods for delivery. It proves the goods were handed over, records who sent them, who will receive them, what was sent and the freight terms. It is needed for GST (a goods transport agency must issue one), for releasing goods at delivery, and for any insurance or damage claim.
- LR = consignment note = bilty. It is the transporter's receipt for your goods.
- It records consignor, consignee, goods, weight, freight and vehicle details.
- Invoice is for the sale, e-way bill is for tax, LR is for the transport contract.
- Always keep a copy: you need it for claims and for GST records.
What an LR means
LR stands for lorry receipt. Across India it is also called a consignment note, GR (goods receipt) or bilty. When a transporter takes your goods, it gives you an LR as proof that it has received them and agreed to deliver them on the stated terms.
Under GST, a goods transport agency is defined as a transporter that issues a consignment note. So an LR is not just a receipt; it is what makes the service a proper GTA service with clear tax treatment.
What details an LR contains
- LR number and date
- Name, address and GSTIN of the consignor (sender) and consignee (receiver)
- Pickup and delivery locations
- Description of goods, number of packages and weight
- Declared value of goods (where given)
- Vehicle number
- Freight amount, who pays (paid, to-pay or to be billed) and GST details
- Whether goods travel at owner's risk or carrier's risk
- Terms and conditions of carriage
LR vs invoice vs e-way bill
| Document | Issued by | Purpose |
|---|---|---|
| Tax invoice | Seller | Records the sale of goods and GST on it |
| E-way bill | Seller or transporter, on the GST portal | Tells the tax department the goods are moving and in which vehicle |
| LR (consignment note) | Transporter | Proof the transporter received the goods; the transport contract |
| POD (proof of delivery) | Signed by receiver | Confirms the goods were delivered in good condition |
A driver on the highway usually carries all three: the invoice, the e-way bill and the LR.
Why the LR matters to you
- Proof of handover. If goods go missing, the LR proves the transporter received them.
- Delivery. The consignee's copy is used to take delivery at the destination.
- Claims. Insurance and damage claims need the LR and the POD.
- GST records. Your accounts team needs it to match freight bills and reverse charge entries.
Digital LRs
Paper LRs get lost, torn or delayed, which holds up billing for weeks. A digital LR is created the moment the truck is loaded and shared instantly, so both sender and receiver have it before the truck even leaves the city.
How HP Logistics issues LRs
Every HP Logistics booking gets a digital LR, sent to you on WhatsApp and email as soon as the truck is loaded. You can use the LR number to track the shipment on our website, and after delivery we share the signed proof of delivery as well. You can read our full LR terms and conditions.
Frequently asked questions
Is LR and bilty the same?
Is LR mandatory under GST?
What is the difference between LR and e-way bill?
