Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
D. Forum
What's New


Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

INPUTS RETURN, Goods and Services Tax - GST

Issue Id: - 113944
Dated: 11-7-2018
By:- TAX solution

  • Contents

Dear Experts

We have purchased some inputs goods and same has been rejected by our quality control department. Now, we want to send back to vendor.

My queries are

  1. How to send goods to vendor? Whether through Tax Invoice or Challan or Debit note.
  2. Whether we have to reverse ITC or credit /increase to tax liability?
  3. When purchased return to vendor , purchase return in which GSTR return should be reported by us, whether GSTR- 1 or GSTR-2 .
  4. Who will sign the tax invoice? Any intimation is required to tax authority, if any employee is authorized for sign to tax invoices?

Please provide related sections /Rules

Thanks in advance

Post Reply

Posts / Replies

Showing Replies 1 to 8 of 8 Records

1 Dated: 11-7-2018

Dear Querist,. . 1. The supplier will issue credit note. 2.Liability will be increased. 3. GSTR-1. GSTR 2 is still not sure. Govt may plan one return only.Matter under consideration. 4. Entry in the Common Portal system is itself intimation to the Department. These are my views. Other experts may intervene pl.

2 Dated: 11-7-2018

1. Goods Return through Credit Note.Credit Note will be Issued By your Supplier infavour of You.

2.Your supplier will reduced their liability.

3.your Supplier is shown the Transaction (Credit Note) in GSTR-1

4.Credit note will be signed by Authorized signatory of your Supplier of goods.

You are nothing to do .You return the rejected goods on the basis of Credit note Issued by your Vendor.

3 Dated: 11-7-2018

Thanks a lot, Sh.Shivkumar Shama Ji.

4 Dated: 11-7-2018
By:- Alkesh Jani


For sake of clarity and supporting the views expressed by our experts, the Q.No.33 of FAQ is reproduced below:-

Q 33. Is there any provision in GST for tax treatment of goods returned by the recipient?

Ans. Yes, Section 34 deals with such situations. Where the goods supplied are returned by the recipient, the registered person (supplier of goods) may issue to the recipient a credit note containing the prescribed particulars. The details of the credit note shall be declared by the supplier in the returns for the month during which such credit note was issued but not later than September following the end of the year in which such supply was made or the date of filing of the relevant annual return, whichever is earlier. The details of the credit note shall be matched with the corresponding reduction in claim for input tax credit by the recipient in his valid return for the same tax period or any subsequent tax period and the claim for reduction in output tax liability by the supplier that matches with the corresponding reduction in claim for ITC by the recipient shall be finally accepted and communicated to both parties”.


5 Dated: 11-7-2018

Sh.Alkesh Jani Ji,. Thanks for enrichment so quickly.

6 Dated: 12-7-2018
By:- TAX solution

Dear Sir,

Please provide FAQ date & URL LINK also if available .

7 Dated: 12-7-2018
By:- Alkesh Jani

Sir, Please find the following links for FAQs. 2018.pdf;jsessionid=C44FBDC7846A7C5037913ABC09D907C6


8 Dated: 12-7-2018
By:- YAGAY and SUN

Tax Invoice would be signed by Authorized Signatory whose information is incorporated in the GSTN. Non Compliance will attract penal action.


Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||