Regarding ESCRIP RODTEP supply

[Rajeev Khulbe]

 We are selling E-SCRIP RODTEP Which Are Covered Under Schedule III, If we sell This. Then what invoice type we will raise to buyer. Tax Invoice or Bill of Supply?

THANKS IN ADVANCE

RAKSHIT

UTTARAKHAND

[Sadanand Bulbule]

Since sale of E-SCRIP/RODTEP is covered under Schedule III of the CGST Act, 2017, it is neither a supply of goods nor a supply of services. Therefore, it is outside the scope of GST.  No GST is payable on such transactions. Accordingly, neither Tax Invoice nor Bill of Supply is required under GST law. 

However, for commercial and accounting purposes, you may issue a commercial invoice/transfer document clearly mentioning: “Sale/transfer of E-SCRIP RODTEP – Covered under Schedule III of CGST Act – Not a supply under GST.”

[Shilpi Jain]

Selling RoDTEP scrip is an exempt supply and not a Sch III item. Issue a bill of supply

AI Summary

Dispute whether RODTEP/ESCRIP falls under Schedule III (not supply) or is exempt supply, affecting tax invoice versus bill of supply A seller asked whether E-SCRIP/RODTEP requires a tax invoice or bill of supply. One respondent asserted RODTEP falls under Schedule III of the CGST Act and is neither goods nor services, thus outside GST-no tax invoice or bill of supply required, though a commercial transfer document noting 'covered under Schedule III - not a supply under GST' may be used. Another respondent disagreed, treating RODTEP as an exempt supply rather than Schedule III, advising issuance of a bill of supply. The forum shows conflicting interpretations with differing compliance implications for invoicing and GST treatment.