Fulfilling of short supply

[Guest]

If a machinery is despatched by a GST registered dealer to a GST registered end user and some parts are short due to non availability during despatch of the machinery but are included in cost of machinery and GST collected on the machine and parts despatched later what procedure needs to be followed

[Ganeshan Kalyani]

In my view, it can be done with a help of delivery challan.

[DR.MARIAPPAN GOVINDARAJAN]

If the value short machinery is more than the threshold limit then Eway bill is required. Otherwise the opinion of Shri Ganeshan holds good

[CASusheel Gupta]

Dear Sir

In addition to what all experts have stated.

It is delivery in lots and take ITC only after receipt of spare parts at a later date

Thanks and Regards

CA Susheel Kumar Gupta

8510081001, 9811004443

AI Summary

Delivery challan for short-supply parts: use for later dispatch; e-way bill if consignment value exceeds threshold; ITC on receipt. When spare parts are short at the time of dispatch, record subsequent movement using a delivery challan; procure an e-way bill for the subsequent consignment if its value exceeds the transport threshold; treat the supply as delivery in lots and permit input tax credit only upon actual receipt of the spare parts.