Bill to Ship to

[Asked by Guest]

We purchased goods from chennai and were delivered to our customer in delhi i.e. consignee, however 40% of goods were not accepted by our customer and were delivered to our place in punjab.

The bill from chennai supplier was in name of our firm.

Now the question is will i be able to book input gst and stock in my books of the material received by us in punjab on the basis of invoice received from chennai supplier? Are there any regulations to be followed in this case??

When the e way bill be applicable what steps would have to be followed then?

AI Summary

Input tax credit entitlement requires documentary proof of return from consignee to validate ITC and stock accounting.
A Chennai supplier invoiced a consignment to a Delhi consignee but part of the goods were returned to the purchaser in Punjab. Documentary proof of the return - the consignee's account entry or other return documentation correlated with transporter papers - is required to substantiate input tax credit and stock accounting. Where returns occur, the return is a separate transaction usually documented by debit/credit notes and must be reconciled with invoices and transport documents to ensure GST compliance.