GOODS RETURN UNDER GST

[SURYAKANT MITHBAVKAR]

If we sold machine in month of June-17 and customer want to sent back for repairs or rectification under GST Act.

Please explain procedure to call back material for repairs or rectification.

AI Summary

GST Forum Clarifies Machinery Return Procedure: Supply Rules Apply, GST Charged, Credit Claimable for Registered Customers A discussion on the Goods and Services Tax (GST) forum addressed the procedure for returning machinery sold in June 2017 for repairs or rectification. A participant explained that if the customer is registered, they can return the machinery under their invoice with GST payment, as returning goods for repair is considered a 'supply' under the GST Act. Another participant noted that the customer would charge GST, allowing the seller to claim credit. A further query was raised about returning goods by a registered dealer unable to claim credit due to the use of equipment for non-GST activities like power generation.