Devising the procedure/amendment of Rule where inputs on account of being defective are returned to the supplier of inputs as the trade has represented that in such cases, invoices cannot be issued - Point No. 5 of the Principal Collector's Conference held on 20th/21st January, 1955 - Regarding
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Return of defective inputs: use return-challan movement without accounting entries, with safeguards to protect revenue. The existing return-challan procedure is applicable for returning defective inputs to suppliers, allowing movement on designated challans without making credit or debit entries in the buyer's RG 23A Part-II account; revenue safeguards must be implemented where returned inputs are not received back by the manufacturer and trade and field formations are to be informed.
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Provisions expressly mentioned in the judgment/order text.
Return of defective inputs: use return-challan movement without accounting entries, with safeguards to protect revenue.
The existing return-challan procedure is applicable for returning defective inputs to suppliers, allowing movement on designated challans without making credit or debit entries in the buyer's RG 23A Part-II account; revenue safeguards must be implemented where returned inputs are not received back by the manufacturer and trade and field formations are to be informed.
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