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If you are using your own msg91 account, then please follow the below process to set up the delivery report webhook. What you are doing here is, creating a web application using Google App Script that can accept POST requests coming from msg91. Need help? contact us at addon@elifent.tech.
  Open your spreadsheet using to send SMS
  Create a new sheet and name it as 'Webhook'
  Copy the code below
  Open your spreadsheet using to send SMS
  Go to tools > Script Editor
  Paste the code
  Go to File > Manage Version
  In description give 'msg91'
  Click on 'Save new version'
  Go to Publish > Deploy as web app
  In Project version dropdown, select the latest version
  Click on update
  Copy the webapp url
  Go to your msg91 account
  Click on API > Webhook
  Paste the webapp url and click on save
  Done!
function doPost(e) {
    try{
        var data = e.parameter.data;
        data = JSON.parse(data);
        var deliveryReport = [];
        for(var i = 0; i < data.length; i++){ 
            var requestId = data[i]["requestId"];
            var report = data[i]["report"]; 
            for(var j = 0; j < report.length; j++){ 
                var row = []; 
                row.push(report[j]["date"]); 
                row.push(report[j]["number"]);
                row.push(requestId);
                row.push(report[j]["desc"]); 
                deliveryReport.push(row); 
            }
        }
        LockService.getScriptLock().tryLock(1000); 
        var row = SpreadsheetApp.getActiveSpreadsheet()
                    .getSheetByName("Webhook")
                    .getLastRow()+1;
        SpreadsheetApp.getActiveSpreadsheet()
            .getSheetByName("Webhook")
            .getRange(row, 1, deliveryReport.length, 4)
            .setValues(deliveryReport); 
        LockService.getScriptLock().releaseLock(); 
    }
    catch(err){
        SpreadsheetApp.getActiveSpreadsheet()
        .getSheetByName("Webhook")
        .appendRow([JSON.stringify(err)]); 
    }
}