TaxTMI 
TaxTMI 
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.
E-WAY BILL ON SAMPLE RETURN
10 May 2023 
2 Replies 
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No supply: return of export samples can be moved under delivery challan and e way bill with tax adjustment.
Movement of returned export samples after cancellation of the export order should be effected under a delivery challan with an e way bill without declaring IGST, since no supply or consideration exists; disclose the credit note in GSTR 1 and adjust in GSTR 3B to reverse the original invoice. (AI Summary)
Movement of returned export samples after cancellation of the export order should be effected under a delivery challan with an e way bill without declaring IGST, since no supply or consideration exists; disclose the credit note in GSTR 1 and adjust in GSTR 3B to reverse the original invoice. (AI Summary)