Fulfilling of short supply, Goods and Services Tax - GST

[Ashok Puri]

If a machinery is despatched by a GST registered dealer to a GST registered end user and some parts are short due to non availability during despatch of the machinery but are included in cost of machinery and GST collected on the machine and parts despatched later what procedure needs to be followed

Posts / Replies

[Ganeshan Kalyani]

In my view, it can be done with a help of delivery challan.

[DR.MARIAPPAN GOVINDARAJAN]

If the value short machinery is more than the threshold limit then Eway bill is required. Otherwise the opinion of Shri Ganeshan holds good

[CASusheel Gupta]

Dear Sir

In addition to what all experts have stated.

It is delivery in lots and take ITC only after receipt of spare parts at a later date

Thanks and Regards

CA Susheel Kumar Gupta

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