MOVEMENT OF MOULDING PATTERNS

[SANJEEV JADHAV]

Dear Experts, Ours is foundry and we are receiving moulding patterns from our customer free of cost on delivery challan for manufacture of castings. After completion of order, moulding patterns are sending return back to them or any other foundry as per instruction of customer . Which document we have to prepare for such movement.

[YAGAY and SUN]

Delivery Challan along with e-way bill by giving the reference of earlier Delivery challan of your customer.

[Ganeshan Kalyani]

Yes, the same can be moved on the basis of delivery challan.

[SANJEEV JADHAV]

Whether we have to declare amount of GST on delivery challan. Becuase amount of goods, tax rate and tax amount columns are showin in delivery challan format.

[YAGAY and SUN]

Please check the following circular issued on this such matter.

Circular No. 126/45/2019-GST dtd 22nd November, 2019.

[Ganeshan Kalyani]

Sir, in the delivery challan taxable, tax rate and tax amount is also required to be mentioned.

[SANJEEV JADHAV]

Dear Experts, Thanks to all of you for your valuable suggestion.

AI Summary

Delivery challan and e-way bill required for movement of moulding patterns; delivery challan must show taxable value and tax particulars
Return or onward movement of moulding patterns supplied free of cost should be effected on a delivery challan, accompanied by an e-way bill when applicable, with the e-way bill referring to the customer's earlier delivery challan. The delivery challan format requires declaration of taxable value, tax rate and tax amount where the movement is taxable; an administrative circular on the matter is cited as guidance.