Procedure for Purchase Return in GST, Goods and Services Tax - GST

[SAFETAB LIFESCIENCE]

Dear Sir,

We wish to return part quantity of our purchased materials as rejection. It is only purchase return. What documents to be given to the supplier. Can we raise Debit Note to our Suppliers ???

We were informed that we can raise Debit Note or Credit Note only to our customers only and not to our suppliers.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Purchase return is also supply as per the provisions of CGST Act, 2017. Therefore the same may be supplied under taxable invoice.

[Ganeshan Kalyani]

Credit note has to be issued by the supplier. However, Goods can be returned on the basis of delivery challan.

[CS SANJAY MALHOTRA]

Sh Ganeshan ji has mentioned correct procedure.

[YAGAY AND SUN]

Credit Note may be with or without charging of ITC.