Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Goods and Services Tax - GST This

A Public Forum.
Acknowledging the Value of Experts.

Contribute Your Wisdom, Shape the Future.
Let Your Experience Guide Others

Submit new Issue / Query     My IssuesMy Replies
A free service.
You may submit an issue for brainstorming also.

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

Issue Id: - 118521
Dated: 10-5-2023
By:- DR.MARIAPPAN GOVINDARAJAN

E-WAY BILL ON SAMPLE RETURN


  • 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.

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


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

Sir,

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

Old Query - New Comments are closed.

Quick Updates:Latest Updates