Delivery challan for goods to be returned to vendor by supplier

[Anurag Chopra]

Hi All,

We are in process to return the goods which we purchased from one of our vendors. Say, the quantity purchased was 100 units, now we are sending back 20 units of the same.

Just want clarification on what is the documentary requirement in the following scenarios:

Scenario I: We are raising the E-way bill for the movement:

Understand that in such cases apart from E-way bill, we would be required to raise Delivery Challan for the movement of the goods.

The above would qualify as transportation (movement) of goods for reasons “other than by way of supply” in terms of Rule 55 of CGST rules.

Scenario I: We are not raising the E-way bill for the movement:

Understand that in such cases we would be required to raise rejection note/ goods sent back note to clear the inventory from our books.

Please solicitate your view on the above.

Hi All,

We are in process to return the goods which we purchased from one of our vendors. Say, the quantity purchased was 100 units, now we are sending back 20 units of the same.

Just want clarification on what is the documentary requirement in the following scenarios:

Scenario I: We are raising the E-way bill for the movement:

Understand that in such cases apart from E-way bill, we would be required to raise Delivery Challan for the movement of the goods.

The above would qualify as transportation (movement) of goods for reasons “other than by way of supply” in terms of Rule 55 of CGST rules.

Scenario I: We are not raising the E-way bill for the movement:

Understand that in such cases we would be required to raise rejection note/ goods sent back note to clear the inventory from our books.

Please solicitate your view on the above.

AI Summary

Navigating GST Goods Return: E-way Bill Requirements, Documentation Protocols, and Inventory Management Compliance A business is seeking guidance on documenting goods return to a vendor under GST regulations. Two scenarios are explored: one involving E-way bill generation and another without it. Key requirements include using delivery challan or rejection note to track goods movement, maintaining proper documentation for inventory management, and complying with GST rules for non-supply goods transportation.