Documents for transportation of goods from unregistered person, Goods and Services Tax - GST

[Govinda R]

Hi,

can anyone help me with the required documents to be carried while transporting the goods.

1.In the month of March 2025 I sold goods to unregistered person in Tamil Nadu and I am from Karnataka. Now the unregistered person is not able to sell the goods and he wants to return goods back to me.

how can I transport the goods from unregistered person back to Karnataka. What are the documents required, and who is required to generate e way bill, and the unregistered person is not ready to issue any documents ( because he is not registered) value of supply 2,61,000.

( what are the documents need to be carried while transporting the goods back, it is the case of sales return from unregistered person)

Posts / Replies

[Ramanathan Seshan]

Dear Govinda-sir,
 

✅ 1. Who should generate the documents and e-Way Bill?

Since the unregistered buyer is not ready or able to generate any documents or e-Way Bill, the responsibility falls on you (the registered supplier in Karnataka) to ensure compliance.

You must generate the e-Way Bill and provide the necessary documents for the return of goods.

✅ 2. Nature of Movement: Sales Return

This is a "sales return" scenario and will be treated as movement of goods for return purposes, not a fresh supply.

✅ 3. Documents Required While Transporting Goods Back to Karnataka

📝 a) Delivery Challan (by you, the supplier)

Since it is not a fresh sale but a return of goods, you should issue a Delivery Challan in lieu of an invoice.

• Title: Delivery Challan

• Reference: Mention "Sales Return"

• Include:

  • Serial Number

  • Date

  • Your (supplier’s) name, address, and GSTIN

  • Unregistered buyer’s name and address (even though not registered)

  • HSN code, description of goods

  • Quantity, taxable value, and reason for transport (“Sales Return”)

  • Signature

🧾 b) E-Way Bill

You must generate the e-Way Bill since:

• The value exceeds ₹50,000

• It's inter-state movement

In the e-Way Bill, select the reason for transportation as:

Sales Return

• Document type: Select "Delivery Challan"

• Document number & date: As per the Delivery Challan you issued

• From: Tamil Nadu address of unregistered buyer

• To: Your address in Karnataka

✅ Transporter details must also be included if applicable.

Regards,

S Ram

[Sadanand Bulbule]

I endorse this suggestion.

[KASTURI SETHI]

 Perfect reply  indeed by Sh. Reply Sh. Ramanathan Seshan Ji.

  His comprehensive reply speaks volume of  his  knowledge and  mindfulness.  

[YAGAY andSUN]

In the case of transporting goods back from an unregistered person in Tamil Nadu to you, a registered supplier in Karnataka, due to a sales return valued at ₹2,61,000, certain documents are mandatorily required under the GST law. Since the buyer is unregistered and is not issuing any documents for the return of goods, the responsibility to document and ensure compliance lies with you, the original supplier.

To transport the goods, you must issue a Delivery Challan. This document serves as the basis for the return movement and replaces a tax invoice in such cases. The Delivery Challan should contain essential details such as the date and number of the challan, the name, address, and GSTIN of both the consignor (you) and consignee (also you, since the goods are returning to your premises), description of goods, quantity, taxable value, and most importantly, the reason for transportation, which should be clearly stated as “Sales Return.” This Delivery Challan must accompany the goods during transit.

As the value of the goods exceeds ₹50,000, an e-Way Bill is compulsory. Since the unregistered buyer is not able to generate it, you must generate the e-Way Bill yourself. While doing so, select "Sales Return" as the reason for transportation and enter your own GSTIN as both supplier and recipient. The transporter should carry both the e-Way Bill (electronic or printed copy) and the Delivery Challan during the transportation of the goods.

While not a statutory requirement, you may also consider obtaining a simple declaration letter from the unregistered buyer stating that the goods are being returned voluntarily and explaining the reason for return (such as unsold stock or damage). This can serve as supporting documentation in case of any inquiry during the transportation.

In summary, even though the buyer is unregistered and unwilling to issue any return documentation, the goods can still be legally transported back by you generating a Delivery Challan and e-Way Bill. These documents must be carried during transit to ensure full compliance and avoid any legal or procedural issues.

*** 

[Ganeshan Kalyani]

Post receipt of the goods in your premises you need to raise a Credit Note to account for the sales return.