Rejection and replacement i mixed supply under GST

[GOPAL CHOWDHURY]

Dear All,

We have send bought out goods including out final product in a complete set consisting of few different items charging GST under mixed supply basis at the higher rate, but later on the customer reject few parts of the items which where bough out and need replacement in that place.

In this regard kindly let me know how to treat the same under GST. As it is rejection and replacement of the bought out goods.

[PAWAN KUMAR]

Dear Sir,

You need to account for the rejected goods which you have received under cover of tax invoice from the customer. The same treatment you will be done for the replacement goods by supplying under cover of tax invoice as per my view.

[Ganeshan Kalyani]

Supply shall be under the cover of tax invoice. Sales return shall under Credit note document.

AI Summary

Rejection and replacement in mixed supply under GST require tax invoices for replacements and credit notes for returns. When constituent bought out items supplied as part of a mixed supply are rejected, the supplier should record the sales return by issuing a credit note and account for receipt of the returned goods; replacements supplied in lieu of the rejected parts must be treated as fresh supplies documented under a tax invoice.