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.

[Rajagopalan Ranganathan]

Sir,

Purchase return is also supply as per the provisions of CGST Act, 2017. Therefore the same may be supplied under taxable invoice.

[Ganeshan Kalyani]

Credit note has to be issued by the supplier. However, Goods can be returned on the basis of delivery challan.

[CSSANJAY MALHOTRA]

Sh Ganeshan ji has mentioned correct procedure.

[YAGAY and SUN]

Credit Note may be with or without charging of ITC.

AI Summary

Purchase return as supply: supplier must issue a credit note; return may use a delivery challan and affect ITC.
Purchase returns are treated as a supply under GST and should be documented appropriately, with the supplier issuing a credit note to effect the return; buyers do not issue debit notes to suppliers. Returned goods may be moved on a delivery challan. The credit note may adjust Input Tax Credit or be issued without charging ITC, depending on the tax treatment.