Documents to be given for transportation of Rejected Materials (Part Quantity)

[SAFETAB LIFESCIENCE]

Dear Experts,

What are all the documents to be given under GST act, for the transportation of Rejected Materials (Part Quantity) to the original suppliers ? How the Tax portion is to be handled ?? How we have to show the said documents to be disclosed in GST returns ???

[CSSANJAY MALHOTRA]

Movement of rejected material will be under cover of DELIVERY CHALLAN.

Supplier is to issue Credit Note for Sales Returns and mention the details of same in his GSTR-1. The same entry shall auto populate in your GSTR-2.

[Ganeshan Kalyani]

I agree with Sri Sanjay Sir. Goods shall be returned on the cover of Delivery challan . Supplier has been given the responsibility to upload credit note detail in the GSTR 1 and the purchaser has to accept the same. Thanks

[subramanian vijayakumar]

I agree with Malhotra sir's view it is rightly observed

AI Summary

Delivery challan: transport rejected part-quantity goods and adjust tax via supplier credit note reflected in GST returns. Transportation of rejected part-quantity goods must be effected under a delivery challan. The supplier should issue a credit note for the sales return, report the credit note details in GSTR-1, and the purchaser's corresponding entry will auto-populate in GSTR-2 for acceptance. Tax adjustments are to be managed through the supplier's credit note and reflected in the GST returns.