Respected Sir/Ma'am,
A Supplier supplies goods packed in durable packing or boxed to its recipient, GST will be charged only on the amount charged to supplier. Now my issue is Recipient returns such durable packing containers or empty boxes to Supplier-
GST will be applicable on such durable packing or empty boxes ?
If no, how Delivery challan will be prepared for returning of such packing ?
GST Not Applicable on Returnable Packaging; Delivery Challan Required for Returns per Rule 55 of CGST Rules. A supplier delivering goods in durable packaging to a recipient charges GST only on the goods' value. When the recipient returns the empty containers, GST is not applicable on these returns as they do not constitute a 'supply' under GST regulations. The recipient must prepare a delivery challan for the return, as per Rule 55 of the CGST Rules. This was clarified in Circular No. 53/2018, which states that GST applies only to the net amount retained by the recipient. The consensus among respondents is that no GST is due on the returnable packaging. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
