GOODS NOT ACCEPTED BY BUYER

[GIRISH LOKHANDE]

Dear Sir,

I raise a bill to customer in the month of May & shipped the goods to his address by issuing invoice & e way bill. On receipt of goods at his door step, he refuse to take delivery & return from his gate due to any reason. since goods were supplied on valid purchase order but a condition comes now where buyer is not interested in delivery due to his over burden liability. He refuse to accept the goods & reject using his documents.

now since I prepared the documents, goods removed from my premises lying at transporter godown with invoice & e way bill.

Now please advise whether credit is available to me if I brought back in premises, can I issue the goods to some other customer from transporter godown.

AI Summary

Credit note for returned goods enables tax liability reduction; deliver via delivery challan and update GST returns accordingly.
When goods are refused by the buyer and remain at a transporter's godown, return movement should be documented as movement for reasons other than supply by issuing a delivery challan and corresponding e way bill. Tax liability may be reduced by issuing a credit note under Section 34 and reporting it in GSTR 1 and GSTR 3B, provided the recipient has not claimed input tax credit. To effect onward sale from the transporter's godown, that godown must be added as an additional place of business in the supplier's GST registration, with invoices indicating bill from and ship from locations.