Upward price revision under Pre GST regime

[SAKTHIVEL K]

Supplier was issued PO on 15^th June 2017 towards upward price revision for supplies effected under Pre GST regime. But supplier did not issue supplementary invoice till 30^th June 2017 and filed his excise returns. Should supplier issue invoice with GST or charge old taxes?

[DR.MARIAPPAN GOVINDARAJAN]

In my view GST rate is applicable.

[KASTURI SETHI]

I support the views of Sh.Govindarajan, Sir

AI Summary

Debate on GST Application for Purchase Order Issued Pre-GST: Two Respondents Favor GST Rate over Old Taxes A query was raised regarding the issuance of a purchase order on June 15, 2017, for an upward price revision for supplies made under the Pre-GST regime. The supplier did not issue a supplementary invoice until June 30, 2017, after filing excise returns. The question was whether the supplier should issue an invoice with GST or apply old taxes. Two respondents agreed that the GST rate should be applicable in this situation.