Purchase return of materials - interstate

[Asked by Guest]

SITUATION:

Buyer: In Tamilnadu

Seller: In Daman

Products: Plastic Raw materials

Seller from Daman has raised a Excise + CST bill from Daman

Major part of the consignment is rejected by the buyer due to Quality issues.

Crossed 90 days from the date of receipt of goods by the buyer.

Can the buyer make a Purchase Return for the unused materials?

What is the procedure? What are the documents required for Checkpost?

Please help!!

[Ganeshan Kalyani]

In my view following should be documented.

1. Sales return invoice / Debit Note

2. A copy of original invoice .

3. Listing of materials to sent back.

4. Way bill if any.

Please clarify if the 6 months is reduced to 3 months for valid Purchase return??

[Ganeshan Kalyani]

The transaction would have been done against Form C , so there will be no tax impact on the same.

[YAGAY and SUN]

Time limit is still 6 months. However, cross reference of documents must be mention on the invoice accompanied with rejected goods.

AI Summary

Purchase return of interstate goods: documentation and six-month limit for returning rejected consignments, no tax impact under Form C.
Purchase return of interstate goods requires a sales return invoice/debit note referencing the original invoice, a copy of the original invoice, a detailed listing of materials being returned, and any waybill; cross references between documents should appear on the return invoice. The applicable time limit for valid purchase returns remains six months, and returns of transactions originally effected under Form C have no tax impact under that treatment.