Fulfilling of short supply

[Ashok Puri]

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

AI Summary

Guidance on Dispatching Machinery with Missing Parts: Use Delivery Challan, E-Way Bill, or Lot Delivery for GST Compliance. A query was raised regarding the procedure for dispatching machinery with missing parts under GST regulations. Three responses were provided. One suggested using a delivery challan for the parts dispatched later. Another advised that if the value of the missing parts exceeds a threshold, an E-way bill is necessary; otherwise, a delivery challan suffices. The third response recommended treating the delivery as being in lots and advised claiming Input Tax Credit (ITC) only after receiving the spare parts.