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 andSUN]

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 andSUN]

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

Foundry advised to use delivery challan with e-way bill for pattern returns; include GST details per Circular No. 126/45/2019-GST. A foundry is receiving moulding patterns from a customer free of charge for manufacturing castings and seeks advice on the appropriate documentation for returning these patterns. Experts suggest using a delivery challan with an e-way bill, referencing the customer's original delivery challan. There is a query about whether GST amounts need to be declared on the delivery challan, as it includes columns for goods value, tax rate, and tax amount. Experts recommend referring to Circular No. 126/45/2019-GST for guidance and confirm that the taxable amount, tax rate, and tax amount should be included.