GRN Address and Invoice Address

[Guest]

Dear Sir,

I think you could not understand my query.I repeat again.

We have given a order to party for electrical material supplying to our construction site.

He has raised an invoice, Bill to address mentioned at our corporate office like of jaipur. But material received at like of ahmedabad. & in our GRN book address mentioned plant adress.(Local).

Somebody has guided me in the case GRN Address & Bill to address required same for bill passing. Please suggest What is accounting standard.

Sanjay Vasava

[YAGAY andSUN]

Dear Sanjay,

It seems either you are not understanding our replies or not satisfied with our replies. Our replies are based on Case Laws, CENVAT credit Rules, Accounting Standard and on our experience of more than of 20 years. Therefore, it is our humble request please have a meeting with Jurisdictional Commissioner of Central Excise or have meeting with India's best Consultants on this matter. Even the Best Consultants of India will provide you the same reply but would charge a hefty fee for their opinion. However, on TMI such opinions/advise/inputs/views are free of cost and if something is free, we do not give the due respect to such things or services in our life. We take it as granted.

Further, if you are satisfied with the somebody's advice that the GRN is mandatory and then, please go with him, and do not raise the same query again and again.

We hope that you will understand our concerns also raised by us on behalf of all experts on this discussion forum.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[Guest]

Ok sir I understand.

[Ganeshan Kalyani]

Sanjay Ji, the party may mention as Bill to With your corporate address and ship to as you location (receiving plant) address. Based on the invoice which has ship to address as location you can prepare Grn. No issue. Thanks.

[YAGAY andSUN]

Absence of GRN

In ‘Veer-O-Metals Private Limited V. Commissioner of Central Excise, Bangalore – III’ – 2016 (2) TMI 867 - CESTAT BANGALORE the credit availed by the appellant in respect of 11 invoices stand denied on the sole ground that there are no corresponding GRN (Goods Receipt Notes) and BIN cards. The appellants have explained that out of the huge number of invoices being received by them, such non maintenance or non availability of GRN and BIN cards cannot be held to be leading to the conclusive findings of non receipt of inputs. The Tribunal accepted the contents of the appellants. The Tribunal held that the Revenue has not made any enquiries from the seller of inputs, as reflected in the invoice. The appellants have recorded the invoices, inputs, along with the available CENVAT credit in their statutory records. In the absence of inputs in question the corresponding final products could not be manufactured by them. The non availability of the said documents which are not even the prescribed documents in terms of the Rules and the purpose of which is only to show the receipt of the materials at the factory gate, cannot be held to be conclusive evidence so as to arrive at a finding of the non receipt of the goods. In the absence of corroborative evidence, the Tribunal found no merit in the stand of the Revenue. The Tribunal set aside the order and allowed the appeal.

[Ganeshan Kalyani]

Litigation is a cost uninvited.

AI Summary

GRN absence not conclusive evidence; corroborating invoices and records can sustain input credit claims. An invoice may be billed to a corporate address while goods are received at a plant and a ship-to address on the invoice allows preparation of a GRN at the receiving location. The absence of GRN/BIN cards alone cannot conclusively establish non-receipt of inputs, since these are not prescribed documents; where invoices, statutory records and production outcomes corroborate receipt, denial of input credit on that sole basis is not justified.