Purchase return in GST

[Nabz Clt]

What is the detailed procedure for returning goods (purchase return) to delhi..What documents are needed and all other matters

[Kishan Barai]

Adjustments has to be made via debit or credit note.

[YAGAY and SUN]

E way bill will be applicable. Returns must be up-dated accordingly either on the basis of Tax Invoice or Debit Note/Credit Notes as the case may be.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of both experts.

AI Summary

Purchase returns adjustments require debit/credit notes and e way bill generation where transport rules apply, with returns updated accordingly.
Purchase returns under GST require adjustment by issuance of a debit note or credit note tied to the original tax invoice; an e way bill must be generated where transportation rules apply, and periodic GST returns must be updated using the tax invoice or debit/credit note as the operative document for recording the adjustment and correcting input tax credit or tax liability.