TMI - Tax Management India. Com
Follow us:
      Share on facebook   Share on twitter   Share on linkedin   Share on linkedin
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

E-WAY BILL ON SAMPLE RETURN, Goods and Services Tax - GST

Issue Id: - 118521
Dated: 10-5-2023

  • Contents

One company sent samples for export. The samples were submitted to airport by transporting from the company to airport. Eway bill was raised. IGST was paid. The sample could not be tested due to technical glitches in the airport for more than 2 months. The exporter did not want the sample and also the export order. Credit note was issued for the bill issued for export. Now the said samples are to be taken back to factory. While generating the E-way bill, since it is the transfer within the State, IGST has not been filled. Only CGST and SGST appears. What to do to bring the samples to the factory? Please advise.

Post Reply

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1

1 Dated: 11-5-2023
By:- Padmanathan Kollengode


In my opinion there is no supply involved in taking back the samples from airport to factory. Hence, Delivery challan and e-way bill shall be sufficient.

2 Dated: 11-5-2023
By:- Shilpi Jain

If there was no confirmed export order while transporting the samples then no IGST is liable on the samples as there is no consideration.

Move the samples from airport to factory under cover of a DC without taxes mentioned. You can disclose the credit note in GSTR-1 and adjust in GSTR-3B

DC is a document for movement of goods. Credit note is document to be disclosed in returns

Page: 1

Post Reply