Procedure for Purchase Return in GST

[SAFETAB LIFESCIENCE]

Dear Sir,

We wish to return part quantity of our purchased materials as rejection. It is only purchase return. What documents to be given to the supplier. Can we raise Debit Note to our Suppliers ???

We were informed that we can raise Debit Note or Credit Note only to our customers only and not to our suppliers.

AI Summary

Company Queries GST Purchase Return Process; Must Use Tax Invoice and Supplier-Issued Credit Note for Returns A company inquired about the procedure for returning purchased materials under the Goods and Services Tax (GST) system. They asked if they could issue a Debit Note to suppliers, as they were informed it was only applicable to customers. Respondents clarified that a purchase return is considered a supply under the CGST Act, 2017, and should be documented with a taxable invoice. It was advised that a credit note must be issued by the supplier, and goods can be returned using a delivery challan. Additionally, a credit note can be issued with or without charging Input Tax Credit (ITC).