E-WAY BILL ON SAMPLE RETURN

[DR.MARIAPPAN GOVINDARAJAN]

One company sent samples for export. The samples were submitted to airport by transporting from the company to airport. Eway bill was raised. IGST was paid. The sample could not be tested due to technical glitches in the airport for more than 2 months. The exporter did not want the sample and also the export order. Credit note was issued for the bill issued for export. Now the said samples are to be taken back to factory. While generating the E-way bill, since it is the transfer within the State, IGST has not been filled. Only CGST and SGST appears. What to do to bring the samples to the factory? Please advise.

AI Summary

Company Faces IGST Dilemma After Export Samples Remain Untested; Experts Advise on E-Way Bill, Credit Note Disclosure A company sent export samples to the airport, raising an e-way bill and paying IGST. Due to technical issues, the samples remained untested for over two months, leading the exporter to cancel the order and issue a credit note. The company now seeks to return the samples to the factory. An expert advised that since no supply is involved, a delivery challan and e-way bill are sufficient. Another expert suggested that if there was no confirmed export order, IGST is not applicable. The samples should be moved with a delivery challan, and the credit note should be disclosed in tax returns.